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Personal Finance Society
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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...
Technical articles | 02 May 2012
Last month, in the article on the variation of trusts, we touched on the subject of inheritance tax planning on behalf of a disabled person. In the case re JDS, Smyth v JDS (2012) (COP10334473) the Court of Protection decided that a gift into trust by an individual (proposed by the deputy a...
Technical articles | 13 Apr 2016
Although the March 2016 Budget did not include any specific  announcements in relation to trusts, the announced  changes to the capital gains tax (CGT) rates, with effect from 6 April 2016, do of course affect trustees as much as any other taxpayer. In addition to the CGT changes,...
Technical articles | 05 Apr 2016
This month we continue the thread of settlor-interested trusts but we explore one area which is frequently overlooked.
Technical articles | 22 Feb 2016
The last time we looked at asset protection trusts was about four years ago. Since then we have had some interesting developments both in the area of care fees and the promotion of certain types of trust.
Technical articles | 08 Dec 2015
Changes to the UK tax rules concerning individuals who are not domiciled in the UK but are either resident in the UK or own property here were announced in the Summer Budget. This was followed by the publication of the consultation paper "Reforms to the Taxation of Non-Domiciles" on 30 Sept...
Technical articles | 13 Oct 2015
We have recently reviewed personal protection trusts and this month we look at business assurance arrangements and how, if at all, these may be affected by the recently announced changes to inheritance tax (IHT).
Technical articles | 01 Sep 2015
Now that we have the Finance Act 2015 and so the uncertainty of the changes to the taxation of relevant property trusts is over, it may be useful to review the use of trusts with protection policies.  Which trusts are still suitable? Are there any new developments? Is IHT planning usin...
CII Library | Book | Published 2017
Case study workbook for AF1, Personal tax and trust planning, 2017-18 edition, by the Chartered Insurance Institute

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