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Technical articles | 15 May 2013
Last month we considered the tax and legal fundamentals of trustee investment in the light of the tax changes taking place from 6 April 2013.  We concluded that the changes and the beginning of the new tax year should provide a good opportunity to contact trustee clients with a view to...
Technical articles | 22 Apr 2013
As announced in the Budget 2012, the additional rate of income tax paid by individuals has come down from 50% to 45% from 6 April 2013.  In line with this the rates of income tax paid by trustees of discretionary trusts have also reduced from 42.5% to 37.5% for dividend income that is ...
- None - | 11 Mar 2013
A great deal has been written and talked about tax avoidance in the last couple of years. At the time of writing we are anticipating the introduction of the general anti-abuse rule (GAAR) and this is of particular concern to those involved in trusts. The proposal is that the new provisions ...
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...
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 ...
Technical articles | 03 Jul 2012
Historically, it was the life offices who introduced financial advisers to the concept of trusts. Whilst some basic trusts had been used with protection life assurance for a very long time, over the years more sophisticated arrangements emerged for use in connection with estate and inherita...
01 Jun 2012
This session identifies the growing market for IHT and asset protection planning and the solutions for the baby boomers who now own 80% of the UK wealth. 
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 | 02 May 2012
Last month, in the article on the variation of trusts, we touched on the subject of inheritance tax planning on behalf of a disabled person. In the case re JDS, Smyth v JDS (2012) (COP10334473) the Court of Protection decided that a gift into trust by an individual (proposed by the deputy a...

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