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A father has decided to create a trust to provide for the education of the children of a marriage that is now ending
A property has been held in trust for ten years to provide an income for a widow and her children. The property should now be sold, but there is some concern at how any ten-year tax charge will be paid
Some returns rejected by SA gateway
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Public consultation on investment trusts
A non-resident child aged under 18 has been left a share in the residue of the estate of a person who is not his parent. This is contingent on his attaining the age of 18 and, pending that condition being met, his income share is paid to a parent
A client’s company set up an offshore funded unapproved retirement benefit scheme, where the monies have been invested in an offshore bond
A marriage contract trust was made in 1947, with an alimentary liferent in favour of the wife. The couple would like to transfer the trust assets to their children
By Emma Chamberlain and Chris Whitehouse; £150
Simpson and others as Trustees of the East Berkshire Sports Foundation (SpC 732)
CHRISTIAN WARD looks at the attractions of flexible reversionary trusts for estate planning
A grandfather set up a trust for his grandchildren, who are to become entitled to the capital at the age of 18. A distribution has recently been made to the first child to reach this age. What are the tax consequences?
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