Sentence Examples


  • The settlor agrees the provisions of the trust deed, appoints the trustees and specifies the beneficiaries under the trust.
  • The settlor adds a cross-reference in the ' Additional Information ' box on page 8 of the tax return.
  • Perpetuities The rule against perpetuities is, in effect, an overall time limit within which any direction by the settlor must take effect.
  • There are also provisions to clawback hold over relief where a gift is made to a trust which subsequently becomes settlor interested.
  • Electing into GWR and then terminating the trust Para 22 of Sch 15 allows the settlor to make a GWR election.

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