Setting the scene
A trust is a separate legal entity, as for example companies are, however the similarity stops there with a ne...
Inheritance tax and trusts
Inheritance tax and trusts
The right path
Making gifts is a simple way to reduce a taxable estate and mitigate an otherwise inevitable inheritance tax b...
e=mc2
If you have looked at Schedule 15, FA 2016, you may have decided already that evening classes in e=mc2 would b...
Most popular reads
Latest briefings
Opening the gate
Practical approach to a Business Property Relief problem Let us consider a scenario.
Alas, poor Warwick!
In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avo...
Swift movement
BEPS: six considerations for SMEs Global tax reform isn’t just impacting large multinational companies. ...
Some assembly required
Is there something I should know? The calculation of the ten year anniversary Principal Charge is something o...
Uncertain future
What is domicile? Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English leg...
Money on trees
The investment returns for those who have invested in UK woodland have been handsome for some time now. ...
