Emma Chamberlain has commented on Section 29 and Schedule 2: estates in administration and trusts and Section 41: separated spouses and civil partners;  in the Finance Act edition of British Tax Review (Issue 4), 2023

Section 29 and Schedule 2: estates in administration and trusts [pdf-embedder url=”https://www.pumptax.com/wp-content/uploads/2023/11/2023_BTR_Issue_4_small-trusts-and-estates.pdf” title=”2023_BTR_Issue_4_small trusts and estates”]

Section 41: separated spouses and civil partners [pdf-embedder url=”https://www.pumptax.com/wp-content/uploads/2023/11/2023_BTR_Issue_4_separated-spouses.pdf” title=”2023_BTR_Issue_4_separated spouses”]