Trusts

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

Basic principles of trust tax pools

A trust of property was intended but not evidenced in writing at purchase

The revised treatment of pension death benefits

Avoid slip-ups when dealing with wills

Is a trust settlor interested, and how should income be declared and taxed?

Liability of income from assets owned jointly by spouses or civil partners

Transfer of farmland out of a trust

P Chadda & others (MB Tobin’s executors) (TC4154)