1. T

    Hybrid Discretionary Trust in detail

    Hi, I have read up on how a HDT works in theory but I am trying to understand how it really works in practice. So I have created a scenario below to help me understand the issuing of Special Income Units, and what Capital is in a HDT. A HDT was set up on July 2008, with a Corporate...
  2. J

    final ruling on hybrids

    TD 2009/17...