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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: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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