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HUI LING MCCARTHY reviews the Special Commissioners' decision in Sempra Metals Ltd

Is the Finance Bill evidence of a retrospective invasion by the Scots? BARRY BRINSMEAD and JOHN HIDDLESTON consider the latest attack on offshore trusts

HMRC publishes Trusts Settlements and Estates Manual

Body calls for CGT changes for trusts and companies set up by the non-domiciled to be halted until they can be properly assessed

Have inheritance tax changes simplified death? STEPHEN HAGGETT considers the 2007 PBR and the continued importance of flexible trusts

HMRC have withdrawn from the appeal in JP Morgan Fleming Claverhouse Trust plc and another v CRC (Case C-363/05)

The trusts and estates body has launched an online offering to deliver the knowledge of experts worldwide

It is not too late to rescue some taper and indexation relief before the new capital gains tax kicks in next April, says KEVIN SLEVIN

HMRC have recently written to firms expressing on the matter of when a pre-22 March 2006 life interest comes to an end

HMRC has reiterated its stance on lifetime transfers, leading to erroneous reports of a new clampdown

Ensuring that clients receive the correct type of trust for their circumstances is a demanding task, says JON GOLDING

Members of Britannia Building Society are in line to receive a total of more than £2 million in tax rebates, following a successful 'fairness' challenge to HMRC that has resulted in a rule change

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