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Frequent Asked Questions

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    How is a Personal Injury Trust taxed?

    With a Bare Trust, income and capital gains are treated as the Beneficiary's for tax purposes. There is no requirement to separately register the Personal Injury Trust with HMRC. An annual tax return might need to be filed however, if the Beneficiary’s usual personal allowances have been utilised.

    There are no immediate or periodic tax charges, which apply to other types of Trust.

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