Investments

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PENNY BATES presents an idiot's guide to the taxation of settlors and beneficiaries of offshore trusts.

MALCOLM COUCH and BRIAN JOHNSON explain recent airborne developments on the Isle of Man.

New look R40

HMRC have redesigned the R40 'Tax repayment form'. This form is used by around 600,000 people every year, mainly pensioners, married women and children, to claim back tax deducted from bank or building society interest, or other investment income.
The new four-page form has the same look and feel as the short self assessment tax return, introduced last year, and follows a successful two-year trial involving around 1,000 people.

Recent tax measures are not making life any easier for small and medium-sized enterprises, warns JOHN ENDACOTT.

MARIA KITT explores the opportunities and pitfalls presented by real estate investment trusts.

Recent HMRC research looked into people's perceptions of capital gains tax and why they create trusts. ALLISON PLAGER reports.

MIKE TRUMAN explains the implications of the PBR for those taking alternatively secured pensions in retirement, and insuring their lives through pension contracts.

Pension changes; green taxes; VAT - partial exemption and TOGC

Extracts from Tax Bulletin 85; Authorised investment funds

Law Commission report on developing a more formal system for reviewing laws after they have been brought into force and encouraging better regulation; ISA reforms

The problems and pitfalls related to enterprise management incentives are examined by PHILIP REEVES.

RICHARD CURTIS and RUFUS discuss the tax and theological implications of their retirement plans.

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