Trusts

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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.

Negligible values

HMRC have accepted the following security as having negligible value during November 2006 for the purposes of a claim under TCGA 1992, s 24(2).

KEITH M GORDON MA (OXON), ACA, CTA, barrister considers the legal ingredients that are necessary for a trust to exist.

MATTHEW HUTTON reports on some unexpected improvements to the notoriously difficult SDLT regime for partnerships which were made by FA 2006.

JOHN T NEWTH FCA, FTII, FIIT, ATT outlines some of the tax consequences when a UK resident emigrates abroad.

IAN MASTON finds something to smile about with the changes to trusts brought about by the FA 2006.

PAULA TALLON, KEITH GORDON, MIKE TRUMAN and CHRIS JONES spoke at the Taxation Breakfast Briefing on 20 September in the Waldorf Hotel.

ALLISON PLAGER scans the 19th, 20th and 21st sittings of the Standing Committee.

TRUSTS, TRUSTS AND more trusts: who would have thought that a couple of Budget press releases, containing information that Gordon Brown considered not worth mentioning in his Budget speech, could cause so much trouble? But they certainly have. A healthy part of the 19th sitting was covered in Richard Curtis's article 'Too much, too young', Taxation, 21 September, but some discussion on insurance policies remained.

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