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    Trusts, settlements and estates - General principles - Types of trust - Accumulation and maintenance trusts - 65150

    An accumulation and maintenance trust is a settlement for the benefit of a person (or persons) aged under 25. Until 5 April 2008, special inheritance tax provisions applied to such trusts which...

    Trusty grandparents

    One of the problems with paying school fees, or any other costs of bringing up children, is that it all comes out of taxed income. However, there is a way to pay these and get some tax back....