Trusts

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The ten-yearly charge for a discretionary trust is approaching in 2012. The main investment is a unit trust portfolio where accumulation units have reinvested the income arising

Cost of calculations often disproportionately large

The tax benefits of using trusts outside of the UK are limited, finds JOHN WOOLLEY

An unmarried client wishes to establish a trust for the benefit of his domestic partner after his death, although the trust fund will revert to the settlor in the event of the partner’s earlier death

MALCOLM GUNN considers the alternatives for those who set up non-resident trusts before 1998

Form 17: evidence of beneficial interest to be always submitted

MIKE TRUMAN surveys the wreckage after the judgment in Pitt v Holt

Where one spouse is the director shareholder of a limited company, the other spouse is often the company secretary

A company is to cease trading and be wound up. However, it owns a property which is to be sold and the net proceeds after tax will be distributed to the shareholders

A farm is owned by the members of a farming family, but part of their interest is apparently owned by a trust created on the death, intestate, of the father

HMRC aims to prevent unnecessary disclosures

By Robert Venables QC; £150

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