Trusts

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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

Revised online filing system available

New page on taxman's site

KEITH M GORDON and JOSEPH H HOWARD look at the Hastings-Bass principle in relation to the High Court decision in Futter

STEPHEN C HAGGETT reviews the tax and other issues that may arise when a deed of variation is used in estate planning

Aim to eradicate needless expense and litigation

ALAN BINNINGTON and RICHARD BROOKS contrast the taxation of foundations and trusts

JOHN WOOLLEY examines perpetuity periods and accumulation periods of spousal by-pass trusts

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