Description
It is important to know how to deal with tax losses made in trusts. In this session we will cover non-fixed, fixed trusts and unit trusts (which are often not fixed trusts), how to be able to carry forward losses without making a family trust election, the 50% stake test, the business continuity test, control test and pattern of distributions tests.
Recorded on Friday 12 November 2021
Presented by: IFPA
1 CPD Hour
