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Trusts

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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
Readers Forum: Vexed valuation premium icon

Advice is required on the valuation of a life interest on a change of beneficiaries.

05 Oct 2016
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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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
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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
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