Inheritance tax and trusts

Handbag secrets – Back to Basics: Trust income
Back to Basics: Trust income
1 March 2016

Fiona Walker explains the income tax position for settlors and beneficiaries of trusts

Plan B for the Light Blues – Employee benefit trusts
Employee benefit trusts

Stephen Woodhouse and Charlotte Fleck consider what is next for EBTs as a result of the Rangers decision

Back to basics – Business property relief
Back to basics – Business Property Relief
1 November 2015

Antonia Vanbergen explains why business property relief is so valuable

Not boring at all... – CIOT Autumn Conference
CIOT Autumn Conference
1 November 2015

Mike Truman reports on the CIOT residential conference at the University of Warwick

Before death do us part – IHT on divorce
IHT on divorce
1 October 2015

In the second of her two-part series, Emma Chamberlain considers the inheritance tax issues for divorcing couples

A reality check? – Share valuation (IStockphoto/alphaspirit)
Share valuation
1 September 2015

David Bowes reviews the FTT decision in the case of Spring Capital

Trusts
1 July 2015

Naomi Wells explains the reasons behind setting up a trust and how to do so

Deeds of Variation
1 July 2015

Carolyn Bagley examines the use of deeds of variation and the case against their abolition

Estate planning

Trusts are no longer the most tax-efficient way to transfer assets to future generations. Steven Holden and Roland Roberts look at how a family investment company could be more attractive

Land development
1 June 2015

Julie Butler explains why tax planning for development land should be reviewed urgently