Trusts

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?

Dr RM Hughes (TC3866)

The continued importance of flexible will trusts for inheritance tax purposes

Is there a tax-free benefit in transferring main residences to an existing trust?

The latest consultation on calculating charges could be the final nail in the coffin

Transfer of assets abroad rules and a capital distribution from an overseas trust

Will mortgage interest be fully allowable if only part of the property is owned?