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Technical articles | 01 Apr 2009
By including appropriate trust provisions in a will, a testator can determine in some detail how his or her assets should be dealt with, who should benefit and in what circumstances. Although the testator is free to determine the beneficial rights of the individuals, restrictive provisions ...
Syllabuses | 01 Sep 2000
CII syllabus for G10 Taxation and trusts 2000.
Technical articles | 01 Nov 2007
The nil rate band discretionary will trust still has a role.
Syllabuses | 01 Oct 1999
CII Syllabus for G10 Taxation and Trusts 1999
Technical articles | 01 Jul 2007
HMRC has issued draft proposals for raising the reporting limits of chargeable lifetime transfers and exempting trusts from delivering accounts for chargeable events on which no tax arises. Discounted gifts schemes arranged after 5 April 2007 with gross investments of up to £210,000 would n...
Technical articles | 01 Apr 2007
HMRC has announced that "In the light of the further advice that we have received, [we] can now confirm that we consider that an absolute trust for a minor is not a settlement for IHT purposes". HMRC explains that the discretion given to trustees of bare trusts under section 31 of the Trust...
Technical articles | 01 Aug 2006
Robin Ali considers the impact of a landmark ruling affecting the inheritance tax position of landowners for financial advisers working in IHT and estate planning.  Many readers will know the basis under which owners of agricultural property may receive relief against inheritance tax (...
Technical articles | 01 Jun 2006
Amendments to the bill will effectively keep life policies under interest-in-possession trusts outside ...
Technical articles | 01 Jun 2006
Under the original proposals, a trust set up on a parent's death for a minor child had to give the child ...
 

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