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Jargon Buster

YPT

A young person’s trust, see also 18-25 trust, created in FA 2006 as a form of replacement for A&M trusts.

Articles

Disguised Remuneration

The draft Finance Bill for 2011 was published on 9 December 2010. It is subject to consultation and the rules summarised below may change before the Bill is enacted (expected July 2011).

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