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It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension fund as they choose.

Finance (No 2) Act 2017 introduced very significant changes to the taxation of non-UK domiciliaries.

The obligations of trustees to maintain accurate and up-to-date records of their beneficial owners, and to register and report this information to HMRC via the Trust Registration Service (

With the recent introduction of the residence nil rate band, inheritance tax planning is firmly at the top of the agenda.

Is a Family Investment Company for me?

A Family Investment Company (FIC) is a company to which the shareholders are different generations of a family.

CGT reliefs: The Ladykillers

I will never forget Mrs Wilberforce.

Many tax practitioners will deal with holiday lettings in the context of income tax and capital gains tax (CGT).

On 17 November 2017 HMRC hosted the third Talking Points session on the Trust Registration Service (TRS).

In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most trusts are now required to retain a written record of their beneficial owners.

Legislation introduced in June 2017 requires most trusts to retain a written record of their beneficial owners.