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Trusts: IT
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
Just giving
A charity fundraising event included an auction of donated gifts, but are the winning bidders eligible to donate under the gift aid scheme?
26 Oct 2010
Trust returns
Revised online filing system available
19 Jul 2010
Foundations in the spotlight
ALAN BINNINGTON and RICHARD BROOKS contrast the taxation of foundations and trusts
10 Mar 2010
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
Update for fund management VAT info
Amending legislation and draft guidance now online
28 Jul 2008
Meeting of minds
The eighth and ninth sittings of the Finance Bill are reported by ALLISON PLAGER. ANTI AVOIDANCE LEGISLATION opened the eighth sitting…
11 Jul 2007
A 'PE' problem
OWEN CLUTTON argues that the new 'permanent establishment' test for trustee residence in TCGA 1992, s 69(2D) is too onerous.
13 Jun 2007
Offshore but unsure?
PENNY BATES presents an idiot's guide to the taxation of settlors and beneficiaries of offshore trusts.
30 May 2007
A question of residence
STEP's Technical Committee examines the new test for trustee residence and how this will affect trusts in offshore jursidictions such as in Jersey and elsewhere.
22 Mar 2007
Tax charge doubled!
MALCOLM GUNN FTII, TEP examines a change to trust taxation which will have much wider impact than is immediately apparent.
22 Feb 2007
News - direct news
PAYE online; 2007-08 codes; money laundering regulations; Statement of Practice 13/91 withdrawal; charitable advantages; CIS factsheets; trusts change; retail prices index Jan 07
19 Feb 2007
