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

The children!
A father has decided to create a trust to provide for the education of the children of a marriage that is now ending
9 Sep 2009

Trust ending
A property has been held in trust for ten years to provide an income for a widow and her children. The property should now be sold, but there is some concern at how any ten-year tax charge will be paid
1 Jul 2009

Online filing problem for HMRC Trusts
Some returns rejected by SA gateway
26 Jun 2009

Trusts letter
Processing acknowledgment withdrawn
26 Jun 2009

Tax Law Rewrite
Public consultation on investment trusts
11 May 2009