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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 | 14 Jan 2013
Trusts continue to play an important part in any estate-planning strategy for high net worth individuals, and most financial planners offering investment advice are aware of the added value that a "packaged" arrangement involving a trust may give. Most individuals and their advisers are als...
Syllabuses | 01 Sep 2003
CII syllabus for G10 Taxation and Trusts 2003
News items | 06 Aug 2012
Recommended articles from the FS Xpress are: Statutory residence test HMRC updates share valuation manual IHT and non-domiciled spouses EU tax avoidance Liability for tax on a failed EBT scheme The Seed Enterprise Investment Scheme (SEIS) Dividends - the benefit of deferment ...
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 May 2012
In the first article in this series on business succession planning I stated that where a business has more than one owner the most appropriate vehicle, (but not necessarily the only one), to achieve a smooth and tax-efficient business succession is the business trust arrangement.
Technical articles | 01 Apr 2012
Last month we looked at some general principles of how and when it is possible to change the terms of a trust. We mentioned that in the last year we have had a number of decisions on this very subject, in particular the Courts looking at the question "what is for the benefit of the benefici...
Technical articles | 01 Mar 2012
It is well known that for a trust to be effective for all tax purposes it must be irrevocable. This means that once the trust deed is made, the trust terms cannot be changed, except with the approval of the Court. So in what circumstances is the Court likely to agree to vary a trust? It so ...
Technical articles | 01 Jul 2011
In the July 2010 article we considered the tax and legal aspects of bare trusts and you may want to refer to it to refresh your knowledge of the fundamentals.
 

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