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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: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026
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Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD
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No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late
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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries
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