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Trusts

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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
Currell and Marlborough - a tale of two remuneration trusts premium icon
The loan arrangers: part one
01 Sep 2025
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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