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Trusts

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Navigating the rising use of trusts premium icon
Navigating the rising use of trusts
20 Apr 2026
Inheritance tax and discretionary trusts – principal charges premium icon
Mind the principal
13 Apr 2026
Inheritance tax and discretionary trusts – exit charges premium icon
Find the exit
30 Mar 2026
Business property relief after April 2026: Succession and tax planning for family businesses premium icon
Succession planning
30 Mar 2026
Crediting UK inheritance tax against German tax liabilities premium icon
When taxes collide
23 Mar 2026
Budget 2025: inheritance tax changes premium icon
Slight sweetener
15 Dec 2025
Dealing with an employee benefit trust on an M&A transaction premium icon
Traps ahead
17 Nov 2025
Readers’ forum: Failure to register premium icon

Trusts and estates

20 Oct 2025
Readers’ forum: Will an 18-25 trust meet the inheritance tax requirement? premium icon
Inheritance tax planning
29 Sep 2025
SDLT and disabled person’s trust premium icon
Unwitting discrimination?
08 Sep 2025
Currell and Marlborough - a tale of two remuneration trusts premium icon
The loan arrangers: part one
01 Sep 2025
Understanding the loan charge rules premium icon
In search of resolution
16 Jun 2025
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READERS' FORUM premium icon
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Readers’ forum: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026
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NEWS premium icon
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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns
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CASES premium icon
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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years
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