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A trust is a separate legal entity, as for example companies are, however the similarity stops there with a new range of vocabulary, tax regimes and implications on beneficiaries to be considered.

Making gifts is a simple way to reduce a taxable estate and mitigate an otherwise inevitable inheritance tax bill.

If you have looked at Schedule 15, FA 2016, you may have decided already that evening classes in e=mc2 would be preferable to the task of trying to understand the algebra in this Schedule (e.g., E

Practical approach to a Business Property Relief problem

Let us consider a scenario. Mr E is a successful entrepreneur who has built up a business manufacturing widgets.

In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

Is there something I should know?

The calculation of the ten year anniversary Principal Charge is something of a bête noire for many of us who deal with such charges only a few times each

BEPS: six considerations for SMEs

Global tax reform isn’t just impacting large multinational companies.

What is domicile?

Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English legal system.

The investment returns for those who have invested in UK woodland have been handsome for some time now.