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Amending legislation and draft guidance now online
29 Jul 2008

Meeting of minds
The eighth and ninth sittings of the Finance Bill are…
12 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.
14 Jun 2007

Offshore but unsure?
PENNY BATES presents an idiot's guide to the taxation of settlors and beneficiaries of offshore trusts.
31 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

Strange, perhaps unintended?
REBECCA MURRAY introduces the new increased rate of tax for certain share buy-backs from trustees.
24 Aug 2006

Reform or retrenchment?
MALCOLM GUNN FTII, TEP of Squire, Sanders & Dempsey looks at the forthcoming changes to the tax provisions relating to trusts.
16 Mar 2006