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Trusts
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Readers’ forum: How would trust legacy be dealt with?
Would BPR be disallowed?
Readers’ forum: Correct tax treatment of gift to charities
Employee benefit trust
Readers’ forum: Who must carry out the farming activity to claim relief?
Agricultural property relief
Trustee tax changes – time for trustees to review their investments?
Is it time?
Readers’ forum: Valuing non-voting shares in family company
Property investment company
Trust registration service: benefits and challenges
Trust in trusts
Tax treatment of mixed trusts
Mixing things up
Readers’ forum: Returns for UK trust of non-resident life tenant
Estate with international dimension
Trust registration for farming partnerships
Clear as mud
Readers’ forum: Can accumulated income be drawn by director’s spouse?
Accumulated income drawdown
Selling out of an employee ownership trust
Selling out
Readers’ forum: Does transferring beneficial ownership trigger capital gains tax?
Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product