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Technical articles | 01 Dec 2009
HMRC put the pressure on tax avoidance and evasion: Changes to trust income accumulation rules: Equity raising - know your rights: The Pre-Budget Report (PBR) proposals on pensions tax relief.
Technical articles | 01 Dec 2009
UK resident non-domiciled investors can (with certain exceptions) access the remittance basis of taxation on foreign source income and capital gains through paying a yearly £30,000 charge to the UK tax authorities.
News items | 01 Nov 2009
News items | 01 Oct 2009
News items | 01 Sep 2009
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 | 01 Sep 2009
With the imminent arrival of the 50% top rate, investors should be alert to any asset class offering tax-free returns. So the scene is set for a surge of interest in venture capital trusts (VCTs).
News items | 01 Aug 2009
A technical news bulletin for August 2009
Technical articles | 01 Aug 2009
John Woolley of Technical Connection explains how tax-planning can help mitigate the potential tax liabilities of a surviving spouse who inherits lump sum death benefits.  Introduction.  Registered Pension plans benefit from inheritance tax advantages.  They are normally cons...

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