Recruitment
A little less voluntary
Andrew Mortimer notes that after 17 years all UK income tax paid on dividends will once more be repayable and can therefore be credited to the trustee’s ‘tax pool’
Fiona Walker explains the income tax position for settlors and beneficiaries of trusts
Stephen Woodhouse and Charlotte Fleck consider what is next for EBTs as a result of the Rangers decision
Antonia Vanbergen explains why business property relief is so valuable
Mike Truman reports on the CIOT residential conference at the University of Warwick
In the second of her two-part series, Emma Chamberlain considers the inheritance tax issues for divorcing couples
David Bowes reviews the FTT decision in the case of Spring Capital
Carolyn Bagley examines the use of deeds of variation and the case against their abolition
Naomi Wells explains the reasons behind setting up a trust and how to do so
