Trusts

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OWEN CLUTTON argues that the new 'permanent establishment' test for trustee residence in TCGA 1992, s 69(2D) is too onerous.

PENNY BATES presents an idiot's guide to the taxation of settlors and beneficiaries of offshore trusts.

ROBERT JAMIESON discusses the implications of the Special Commissioner's decision in Phizackerley.

Conference of the month

Taxation readers can claim an exclusive £100 discount on the cost of the following conference, if they book before 10 May 2007. Just quote 'Taxation' when booking.

RICHARD CURTIS 'sits in' on another visit to the Taxables by their chartered tax adviser.

Cost of a face

HMRC's recent advertising campaign for the child trust fund featuring Sheree Murphy, actress formerly of Emmerdale fame, cost £25,000.
Good of the HMRC to keep the members of the acting profession in work at taxpayers' expense …
Hansard, 18 April 2007, vol 459, no 75, col 689W

STEP's Technical Committee examines the new test for trustee residence and how this will affect trusts in offshore jursidictions such as in Jersey and elsewhere.

MALCOLM GUNN FTII, TEP examines a change to trust taxation which will have much wider impact than is immediately apparent.

MARIA KITT explores the opportunities and pitfalls presented by real estate investment trusts.

PAYE online; 2007-08 codes; money laundering regulations; Statement of Practice 13/91 withdrawal; charitable advantages; CIS factsheets; trusts change; retail prices index Jan 07

Recent HMRC research looked into people's perceptions of capital gains tax and why they create trusts. ALLISON PLAGER reports.

The ramifications of the Treasury's unexpected changes to the trust regime in the 2006 Budget continue to rumble on.

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