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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?
CRC v Bower and other (executors of Bower (deceased)), Chancery Division, 5 November 2008
CHARLES GOTHARD, LISA-JANE FAWCETT and SIMON JENNINGS look at the deductibility of trust expenses against income in the light of the Peter Clay decision
CRC v Trustees of the Peter Clay Discretionary Trust, Court of Appeal, 19 December 2008
Will offshore trusts remain useful for wealth management in 2009, asks CAMILLA VIVIAN
Bare trusts and minors and chargeable events — an HMRC clarification. JOHN WOOLLEY explains
Concerns treatment of chargeable event gains arising on life insurance policies
Offshore trusts: are they still shipshape, or have they been fatally holed below the waterline, asks LOUISE SOMERSET
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