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Trusts

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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
Tax treatment of mixed trusts premium icon
Mixing things up
18 Sep 2023
Readers’ forum: Returns for UK trust of non-resident life tenant premium icon
Estate with international dimension
24 Jul 2023
Trust registration for farming partnerships premium icon
Clear as mud
27 Mar 2023
Readers’ forum: Can accumulated income be drawn by director’s spouse? premium icon
Accumulated income drawdown
27 Mar 2023
Selling out of an employee ownership trust premium icon
Selling out
28 Feb 2023
Readers’ forum: Does transferring beneficial ownership trigger capital gains tax? premium icon
Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...
28 Feb 2023
Consolidating trusts: IHTA 1984, s 81 may hold a solution premium icon
Simplification is possible
06 Dec 2022
Claiming charitable tax reliefs premium icon

Charitable consultation

30 May 2018
Readers forum: In trust premium icon

Rollover relief and SDLT on property for a vulnerable persons’ trust

29 May 2018
Estate not diminished premium icon

ML Salinger and JL Kirby (TC5407)

31 Oct 2016
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READERS' FORUM premium icon
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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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NEWS premium icon
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
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CASES premium icon
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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