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Tax & Variation of Trusts - Post Pemberton
Recorded 30th November 2016
Presented by Amanda Hardy QC, 15 Old Sqaure/Tax Chambers
During this webinar recording, Amanda explains the ramifications of her own case Pemberton v Pemberton 2016. It is an important case on changing a trust under VTA 1958 that has important implications for both tax and trust practitioners.
Title Headings;
- Introduction to the case
- Pemberton and the law -
Jurisdiction,
How the The Perpetuities and Accumulations Act 2009 applies
Powers of appointment
s13. Abolition of restrictions
s.15 Short title, interpretation and extent
- Case fact and submissions
- Case decision
- Costs
- Privacy
Webinar Details
FIle type = mp4 (with MS Power Point Slides)
Runtime = 35 minutes
CPD = 1 Hour