Trusts

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The life tenant of an interest in possession trust would like to use some of the capital to purchase a residential property in which she could live. One of the remaindermen is a minor, but the other beneficiaries are happy to allow this. The tax implications of a capital withdrawal or property purchase are reviewed

A disabled person set up a discretionary trust with the proceeds of a medical negligence claim. There is a class of beneficiaries, but in practice payments are only made for the benefit of the disabled settlor

The grandparents of a family have created an extensive property portfolio, but potentially there will be a large inheritance tax liability on their deaths and some properties have substantially increased in value

By John Woolley; £87.50

Consultation as personal independence payment approaches

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

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