Trusts

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)

Has a shareholder acquired control of a company through his role as a trustee?

Does a written agreement constitute a trust and therefore allow a main residence exemption claim?

P Routier and CA Venables (Coulter’s Executors) v CRC, Chancery Division

J Groves (TC3974)

Will a delay in a declaration of trust mean a loss of main residence relief?