Issues
which RND settlors and beneficiaries and trustees of offshore trusts should look at include:
Not exact matches
I would be shocked if Atlanta doesn't take a DT in the 1st unless the top 6 (all 1st
rnd grades) are gone already
which, at this point, seems highly unlikely.
First, we used a measure of differentiation, relative node depth (
RND)[41],
which does not depend on a within - population component of variation and therefore should be useful for distinguishing between both scenarios [42], [43].
Winding up trusts / trust structures may be the only feasible option for some
RND individuals, who will be faced with disclosure obligations and UK tax liabilities,
which they find unacceptable.
If these provisions are implemented, capital distributions to
RND settlors and beneficiaries from non resident trusts,
which will include the benefit of interest - free loans and rent - free occupation of property, wherever the benefit is received, may be subject to CGT from 6 April 2008.
RND settlors and beneficiaries who occupy properties in the UK (or elsewhere)
which are owned by an offshore trust and / or company should look carefully at the merits or otherwise of retaining the structure: a disposal of the property post 5 April 2008 may give rise to a gain
which could be taxed on the
RND settlor / beneficiary.