TSEM1020 - Introduction to trusts: anti-avoidance provisions

ITTOIA Chapter 5, Part 5

Settlements can be for perfectly proper reasons. But, they are often vehicles for legal avoidance. Chapter 5 Part 5 ITTOIA (sections 619 to 648) has anti-avoidance provisions. In appropriate circumstances they apply to all settlements, other than those set up by a will. For these purposes, the word settlement has a very wide meaning. It includes:


  • dispositions
  • trusts
  • deeds of covenant
  • agreements
  • arrangements
  • transfers of assets.

There are details at TSEM4000 onwards.