Cookies on the PFS website

By using and browsing the PFS website, you consent to cookies being used in accordance with our policy. If you do not consent, you are always free to disable cookies if your browser permits, although doing so may interfere with your use of some of our sites or services. Find out more »

Personal Finance Society
Recently added to my basket
 
Sorry but there was an error adding this to your basket. Please try adding it again
 

Technical articles | 24 Apr 2014
Whilst the attitude of successive Governments to trusts in general - and discretionary trusts in particular - has not been favourable (if not downright hostile) the recent announcement on further improvements to the trusts for the vulnerable regime show that it sees trusts with vulnerable b...
02 Jan 2014
The last time we looked at the subject of trusts and tax avoidance was in March 2013.  At that time we were anticipating the introduction of the general anti-avoidance regulations - in the event we got the General Anti-Abuse Rule (GAAR). The GAAR legislation defines what are, for its p...
CII Library | Book | Published 2015
A collection of the following "easy steps" guides: "Income tax calculations" ; "Inheritance tax calculations" ; "The taxation of trusts". Relevant calculations are based on the 2015/16 tax year.
CII Library | Book | Published 2015
Trusts and Estates covers the tax planning opportunities, pitfalls and compliance issues involved in starting, running or ending a trust, or dealing with a deceased estate. With a new chapter on trusts for disabled persons and vulnerable beneficiaries, the 2015/16 edition also covers the fol...
Technical articles | 31 Oct 2013
Since last writing on this subject a few years ago there have been some developments, both in the area of trusts in general and in the area of trusts used with employee/director benefits. In particular the Relevant Life Policy (RLP) has become far more popular and enhanced versions of the p...
Technical articles | 03 Oct 2013
As platform providers begin to follow life offices in supplying trust documentation for their investors, a question will often arise as to whether it is only a "gift trust" that can be used with collective investments. For many years life offices have played an important part in promoting a...
- None - | 11 Mar 2013
A great deal has been written and talked about tax avoidance in the last couple of years. At the time of writing we are anticipating the introduction of the general anti-abuse rule (GAAR) and this is of particular concern to those involved in trusts. The proposal is that the new provisions ...
CII Library | Book | Published 2014
The fourth edition has been completely updated and revised to cover all areas of trust taxation but with a greater focus on estate planning. New areas covered include: The statutory residence test - this is considered in detail including pre-and post-emigration tax planning mat...
Technical articles | 03 Jul 2012
Historically, it was the life offices who introduced financial advisers to the concept of trusts. Whilst some basic trusts had been used with protection life assurance for a very long time, over the years more sophisticated arrangements emerged for use in connection with estate and inherita...
 

Only show:

Search by date: