When establishing a trust, partnership or other structure, careful consideration needs to be given to the particular tax issues that arise.

It is especially important to ensure that before any fundamental changes to a trust are made, a resettlement has not been triggered.

ATP Group Taxation team provide valuable advice on the optimal structure for business operation and investments

• by advising on the specific provisions that affect family trust arrangements
• by maximum use of losses and the distribution of trust income to beneficiaries
• by advising on goodwill, and partnership entry and exit
• by advising on trust and partnership agreements