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Technical articles | 01 Jun 2006
Under the original proposals, a trust set up on a parent's death for a minor child had to give the child ...
Technical articles | 13 Mar 2015
Given the current furore about tax avoidance and tax evasion, and the tabloids branding all manner of perfectly innocent tax planning strategies as "tax dodges", it is important to keep things in perspective. Nevertheless, some advisers may feel more comfortable with emphasising the non-tax...
Technical articles | 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...
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