Charitable consultation
Rollover relief and SDLT on property for a vulnerable persons’ trust
ML Salinger and JL Kirby (TC5407)
Advice is required on the valuation of a life interest on a change of beneficiaries.
Call for evidence into the use of deeds of variation for tax purposes
Dividend waivers in a holding company and subsidiary and tax liabilities
A trust distributes the proceeds of a single-premium life policy
MD Freedman v M Freedman, CRC & others, Chancery Division of the High Court
More basic principles of trust tax pools
A trust of property was intended but not evidenced in writing at purchase
Basic principles of trust tax pools