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Trusts

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Readers’ forum: Is lifetime transfer a settlor-interested trust? premium icon
What have we got here?
19 May 2025
Combining an employee ownership trust with a share incentive plan premium icon
What’s in it for us?
12 May 2025
Readers’ forum: Will executors be able to claim residence nil rate band on death? premium icon

Non-resident settlor

14 Apr 2025
Readers’ forum: Would IHT be incurred on monies held in client account? premium icon
Permanent residence
24 Feb 2025
EOTs: changes in the Finance Bill premium icon
EOTs: immediate tax savings … for some
11 Nov 2024
Panayi Trusts and Redevco Ltd premium icon
Making a good exit
04 Nov 2024
Readers’ forum: How would trust legacy be dealt with? premium icon

Would BPR be disallowed?

06 May 2024
Readers’ forum: Correct tax treatment of gift to charities premium icon
Employee benefit trust
08 Apr 2024
Readers’ forum: Who must carry out the farming activity to claim relief? premium icon
Agricultural property relief
25 Mar 2024
Trustee tax changes – time for trustees to review their investments? premium icon
Is it time?
04 Mar 2024
Readers’ forum: Valuing non-voting shares in family company premium icon
Property investment company
29 Jan 2024
Trust registration service: benefits and challenges premium icon
Trust in trusts
13 Nov 2023
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READERS' FORUM premium icon
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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