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Trusts
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17
Lack of trust?
EMMA CHAMBERLAIN updates readers on immediate post-death interest in light of recent Treasury changes.
News - direct news
Trusts u-turn; Exchange rates
Bleak outlook
A recent debate on the Finance Bill had something of a Dickensian flavour. ALLISON PLAGER reports.
Abandon hope!
The Finance Bill received its second reading in the House of Commons recently. ALLISON PLAGER reports.
Foyle's law
PETE MILLER discusses the recent Special Commissioners' decision in Noved Investment Company.
Trusts - don't you just love 'em!?
IAN MASTON casts an eye over the new rules for the inheritance tax treatment of trusts contained in Schedule 20 to the Finance (No 2) Bill 2006.
The end of trusts as we know them?
Following on from Taxation magazine's Budget Breakfast Briefing, WILSON COTTON summarises the proposals for the tax treatment of trusts.
Mindreaders required
A panel of expert contributors (and Rufus the dog) give their first reactions to what may be Gordon Brown's last Budget speech.
Reform or retrenchment?
MALCOLM GUNN FTII, TEP of Squire, Sanders & Dempsey looks at the forthcoming changes to the tax provisions relating to trusts.
Exercising the right to buy
JEREMY DE SOUZA considers the tax implications when council tenants exercise their 'right to buy'.
News - Revenue
Online success; Trusts; Double tax
REIT on!
HIRA SHARMA reviews the draft legislation recently issued by HMRC governing the introduction of a UK real estate investment trust.
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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT