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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

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