Tax: Planning for the future in the present
Tax Advice » September 1, 2021
Rosalind Fitzgerald and Sofia Thomas discuss the practicalities of ‘nesting’ child
arrangements and the tax issues that may arise.
A nesting arrangement is where the children of separating parents stay in the family home or nominate one main property as a ‘nest’. The parents go to and from the ‘nest’, returning to care for the children and staying alternatively in a second and possibly a third property.
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