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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 | 09 Dec 2014
This is the fourth and final article in the series of articles on HMRC's proposals to simplify the calculation of inheritance tax (IHT) in respect of the ten-year anniversary (periodic) and exit charges on relevant property trusts established on or after 7 June 2014.
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...
News items | 26 Feb 2014
My PFS technical news update from 12 February - 25 February 2014.
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...
CII Library | Book | Published 2014
The OECD Model Tax Convention was updated in 2012, to facilitate requests for the exchange of tax information internationally. This emphasises the growing need for transparency and compliance in the administration of taxes, including international wealth investment. This is a topical subject due ...
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...
News items | 06 Aug 2012
Recommended articles from the FS Xpress are: Statutory residence test HMRC updates share valuation manual IHT and non-domiciled spouses EU tax avoidance Liability for tax on a failed EBT scheme The Seed Enterprise Investment Scheme (SEIS) Dividends - the benefit of deferment ...

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