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What are the capital gains tax and inheritance tax implications of a Liechtenstein foundation and what liabilities might arise if this is wound up?
HMRC brief includes details on slurry and multiple occupancy
Strong euro could be problem when selling overseas property
For purposes of exception to de-grouping charge
More detail provided by HMRC
HMRC offer SA assistance
from Adrian Widdowson, Garbutt & Elliott
No penalty for those who suffered technical problems
But service is for urgent cases only
A farm is owned by a brother and a trust in equal shares, his sister being the life tenant with his children as remaindermen
What is the position if a business purchases an asset on hire purchase but then gives it back before the end of the agreement?
Offshore trusts: are they still shipshape, or have they been fatally holed below the waterline, asks LOUISE SOMERSET
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