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Personal Finance Society
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News items | 17 Feb 2015
Personal Finance Society news update from 28 January 2015 - 10 February 2015, covering Taxation, Investments, and Retirement Planning. Quick Links Taxation and Trusts General Anti-Abuse Rule Strengthening sanctions for tax avoidance Scottish property tax changes HMRC cl...
News items | 02 Feb 2015
PFS news update from 14 January 2015 - 27 January 2015 covering taxation, pensions and investments. Quick Links Taxation and Trusts Online wills database made available to the public Consultation on early closure for tax enquiries Class 2 NICs will be payable via self-asses...
20 Jan 2015
Now that tax planning with trusts is becoming ever more difficult, other reasons for setting up trusts have become more prominent and these include a desire to protect assets in the event of a divorce.  
30 Sep 2014
About a year ago we considered the subject of joint life protection policies in the light of the decision in Lim and others v Walia [2012], EWHC 4187(Ch) which caused considerable consternation amongst life assurance practitioners. Well, the Court of Appeal has now reversed that decision an...
30 Sep 2014
This is the first in a series of articles on HMRC's proposals to simplify the calculation of IHT in respect of the IHT periodic and exit charges on relevant property trusts established on or after 7 June 2014.
Technical articles | 01 Feb 2005
The new 40% income tax relief on Venture Capital Trusts has greatly increased their appeal to investors.  Advisers should certainly be aware of how they can be included in client portfolios to maximise tax-efficiency and enhance the potential for profitable returns.  Richard Eliot...
Technical articles | 01 Jan 2005
After a great deal of uncertainty and considerable discussion, the dust is finally beginning to settle on how the new pre-owned assets income tax (POAT) rules will apply to life assurance policies effected in trust and, in particular, some of the more popular lump sum inheritance tax plans ...
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...
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. ...
 

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