Trusts
Off limits?
MALCOLM GUNN considers the alternatives for those who set up non-resident trusts before 1998
18 Oct 2011
New guidance on taxing property income
Form 17: evidence of beneficial interest to be always submitted
19 Aug 2011
So long, Billy Bass
MIKE TRUMAN surveys the wreckage after the judgment in Pitt v Holt
3 May 2011
Spouse’s pension
Where one spouse is the director shareholder of a limited company, the other spouse is often the company secretary
23 Mar 2011
Winding down
A company is to cease trading and be wound up. However, it owns a property which is to be sold and the net proceeds after tax will be distributed to the shareholders
16 Mar 2011
A farming family
A farm is owned by the members of a farming family, but part of their interest is apparently owned by a trust created on the death, intestate, of the father
5 Jan 2011
DOTAS extended to inheritance tax on trusts
HMRC aims to prevent unnecessary disclosures
13 Dec 2010
The Taxation of Trusts 2010: a Key Haven Intelligence Report
By Robert Venables QC; £150
17 Sep 2010
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
1 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
13 Apr 2010
