SolvedSection 622 | Person liable
From legislation.gov.uk
The person liable for any tax charged under this Chapter is the settlor , but this is subject to section 643A (under which a close member of the settlor’s family may instead be liable).
From legislation.gov.uk
The person liable for any tax charged under this Chapter is the settlor , but this is subject to section 643A (under which a close member of the settlor’s family may instead be liable).