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Trusts

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Readers’ forum: Trust me, I’m in control premium icon
Employee ownership trusts
14 Sep 2026
Readers’ forum: Bare trust? premium icon
Chargeable event gains regime
06 Jul 2026
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
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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026
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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded
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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business Home Office sets aside £74.5m for IR35 failings
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