Trust returns
Revised online filing system available
19 Jul 2010

Trusts news and updates
New page on taxman's site
3 Jun 2010

Taking the bait?
KEITH M GORDON and JOSEPH H HOWARD look at the Hastings-Bass principle in relation to the High Court decision in Futter
2 Jun 2010

Enigmatic variations
STEPHEN C HAGGETT reviews the tax and other issues that may arise when a deed of variation is used in estate planning
14 Apr 2010

MoJ to reform capital and income in trusts
Aim to eradicate needless expense and litigation
29 Mar 2010

Foundations in the spotlight
ALAN BINNINGTON and RICHARD BROOKS contrast the taxation of foundations and trusts
10 Mar 2010

In perpetuity
JOHN WOOLLEY examines perpetuity periods and accumulation periods of spousal by-pass trusts
17 Feb 2010

Minor to majority
A trust established in 1994 in favour of the settlor’s minor unmarried son appears to have both possible beneficiaries and immediate beneficiaries
6 Jan 2010

Ten-year trouble
Ten years ago, a settlor set up a discretionary trust and an inter vivos settlement. It has now come to light that capital gains tax retirement relief and holdover claims were not made at that time.
11 Nov 2009

Trust return processing delays
'HMRC need to stop issuing anything about trust offices until this issue is resolved'
28 Oct 2009

Tax-lowering counselling
JOHN WOOLLEY explains how to make the most of the anti-avoidance rules for trusts
28 Oct 2009

Possession or not?
A grandfather set up a trust where the trustees have absolute discretion to appoint to a wide variety of beneficiaries, but ultimately the trust fund is for the benefit of two grandchildren
28 Oct 2009