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Personal Finance Society
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News items | 01 Apr 2009
A technical news bulletin for April 2009.
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 ...
News items | 01 Mar 2009
Technical articles | 01 Jun 2008
Venture capital trusts (VCTs) look very tax efficient, but their performance generally looks less than sparkling:
Technical articles | 01 Nov 2007
The nil rate band discretionary will trust still has a role.
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...
Syllabuses | 01 Sep 2006
CII syllabus for G10 Taxation and trusts 2006
Technical articles | 01 Sep 2006
The position following the enactment of Finance Act 2006.  Section 156 and Schedule 20 Finance Act 2006 introduce new inheritance tax rules for trusts which that were first announced in the Budget on 22 March 2006.  The radical proposals stimulated a great deal of concern and deba...

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