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As I was drafting this article, I found that my uncle, a former RAF engineer, had greeted the news of his terminal diagnosis in a very practical sanguine way: he cancelled all his magazine subscrip

Honeymoon (noun): A holiday or trip taken by a newly married couple. Or any early harmonious period in a relationship, especially the first month.

The CIOT and ATT are extremely saddened at the death on 4 September 2022 of Robin Williamson MBE CTA (Fellow) MA(Oxon), former Technical Director of the Institute’s Low Incomes Tax Reform Group (LI

Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills, including an immediate post-death interest, trusts for bereaved minors, and

If one thing is certain, it’s that we’re going to live an increasing amount of our lives in the digital world.

Types of will trust

Even after the changes to the inheritance tax treatment of trusts that were made in March 2006, testators have a range of possible trusts that can be used for partners

The concept of domicile links an individual to a particular jurisdiction.

In 1786, Robert Burns wrote about the need ‘to see ourselves as others see us’. If only we could all do the same, we might not act hastily and instead might make better decisions!

The concept of connected persons appears throughout the direct taxes legislation.

Recently, there has been much litigation about the procedural aspects of the tax code, including several decisions of the Supreme Court on the Taxes Management Act 1970 alone.