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31 Mar 2014
A great deal has been written and discussed in the past year about the "simplification" of the taxation of relevant property trusts. These include discretionary trusts as well as trusts, other than bare trusts, which have been created during the lifetime of the settlor since 22 March 2006. ...
News items | 26 Feb 2014
My PFS technical news update from 12 February - 25 February 2014.
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 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...
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...
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...
 

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