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Personal Finance Society
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Technical articles | 01 Sep 2006
The well-publicised inheritance tax (IHT) and capital gains tax (CGT) changes to trust taxation in schedule 20 of the Finance Act 2006 have a substantial impact on the products used by our profession. This is a brief note of some of the areas to be considered.
Technical articles | 01 Aug 2006
The "relevant property" rules (that is, the discretionary trust IHT rules) apply to all new lifetime trusts created on or after ...
Technical articles | 01 Jun 2006
The new trust regime treats interest-in-possession trusts and discretionary trusts in the same way, that is, trust assets are subject to periodic and exit charges. The calculation of the periodic charge takes account of chargeable transfers made by the settlor in the seven years before the ...
News items | 02 Feb 2016
Personal Finance Society news update from 20th January to 2nd February 2016 on taxation, retirement planning, and investments.
Technical articles | 01 Apr 2006
The main thrust of the Budget changes to trusts is that the IHT regime for accumulation and maintenance (A&M) trusts and interest in possession (IIP) trusts will become the same as that ...
Technical articles | 09 Nov 2015
Last month we looked at business protection trusts and how, if at all, these could be affected by the recently-announced changes to inheritance tax (IHT). This month we look at other matters related to business protection, as well as protection plans effected by businesses, in light of rece...
Technical articles | 01 Nov 2005
Barbara Gardener examines some aspects of using life policy trusts in the areas of family protection, inheritance tax mitigation and probate avoidance.  This article is intended for those who already have a basic understanding of life assurance trusts.  Choice of default beneficia...
Technical articles | 02 Jun 2015
The Chancellor's recent pre-election Budget brought the usual raft of changes to taxation for individuals and businesses alike. John Woolley looks at what's new…
News items | 11 May 2015
A news update from the Personal Finance Society covering the period 22 April 2015 to 5 May 2015: taxation and trusts, investments and pensions.

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