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Technical articles | 01 Apr 2011
The spring brings with it the annual Budget and the new tax year and so it is the right time to review the latest developments in the area of trusts. Whilst there has been nothing new for trustees in the March 2011 Budget, there have been a number of recent interesting developments in this ...
Technical articles | 01 Oct 2010
Last month we looked at the structure, operation, advantages and disadvantages of Discounted Gift Trusts. This month we turn our attention to Loan Trusts. Also, at the end of this article, we look at the scope for lump sum IHT schemes to be subject to the Disclosure of Tax Avoidance Schemes...
Technical articles | 01 Sep 2010
In this third and last part of a series revising the fundamentals of trusts we look at the discretionary trust and its current place in financial planning.
Technical articles | 01 Jul 2010
In the June 2010 Newsletter for Trusts and Estates Practitioners HMRC Inheritance Tax and Trusts claim that, following a small review conducted within its division, they concluded that over 80% of tax returns completed for "bare trusts" were found not to be for bare trusts.
Technical articles | 01 Jun 2010
Lifetime pilot trusts have become more popular since the 2006 changes to the tax treatment of trusts. Are there any issues to consider when leaving assets in your Will to a lifetime trust?
Technical articles | 01 Sep 2009
The hefty IHT treatment applicable to trusts has resulted in the wealthy looking for alternatives to pass assets on to future generations.  Susanne Beveridge says Family Limited Partnerships are worth considering.  For years trusts have been widely used to pass wealth down to the ...
Technical articles | 27 Jun 2013
If you believed the Mayan prophecies, then you'll probably have been pleased to see December 2012 come and go without it being the end of the world. There are many financial advisers who will have been equally relieved that life continued post 31 December 2012 ('R-Day'), the date when the o...
Technical articles | 01 Jun 2008
Venture capital trusts (VCTs) look very tax efficient, but their performance generally looks less than sparkling:
Technical articles | 16 Feb 2018
The issues surrounding mental capacity are ever more topical which is not really surprising given the increasingly aging population. Financial planning advisers will come across this issue when dealing with trusts or estate planning generally, especially when considering making gifts, but also wh...

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