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TRUSTS ESTATES


FA 2025 EOT rules and the impact on valuations premium
Card image Ritchie Tout
The recent changes to the Employee Ownership Trust rules bring the regime back to its intended purpose – and may impact many valuations, writes Ritchie Tout (Azets).
21 May 2025
Equitable ownership and VAT: legal mysteries and potential answers premium
Card image Fabian Barth
VAT law struggles to address the distinction between legal and equitable ownership, but case law can provide some answers, writes Fabian Barth (Alvarez & Marsal).
7 May 2025
APR and BPR reform: time to make hay while the sun shines? premium
Card image Emma Haley
Card image Hayden Bailey
After a wait of four months for more detail on the changes, what does the consultation document now tell us? While there are some helpful clarifications, not all of the concerns are addressed, write Hayden Bailey and Emma Haley (Boodle Hatfield).
12 March 2025
Succession planning: the longer-term impact of the Budget on businesses starpremium
Card image John Endacott
John Endacott (PKF Francis Clark) explores the background and the current state of succession planning post-Budget.
8 January 2025
Are trusts an appropriate vehicle to hold shares in a family business? premium
Card image Hayden Bailey
Hayden Bailey (Boodle Hatfield) considers the use of trusts as part of an ownership strategy for family businesses to enable succession planning.
18 March 2024
What the Budget means for non-UK resident trusts starpremium
Card image Edward Hayes
Edward Hayes (Burges Salmon) explains what settlors and trustees should be doing now in light of the Spring Budget announcements.
13 March 2024
School fee planning: back in the Spotlight premium
Card image Gordon W Buist
Gordon W Buist (EQ Accountants) examines the impact of the settlements legislation on school fee planning arrangements.
8 November 2023
Ask an expert: UK IHT issues for US revocable trusts premium
Card image Jane Johnson
Jane Johnson (Birketts) advises on the IHT consequences of a US trust for US citizens moving to the UK.
18 October 2023
Bhaur: mistake cannot unwind artificial avoidance scheme premium
Card image Michael Avient
The Court of Appeal judgment in Bhaur provides a salutary lesson to those considering artificial tax avoidance schemes, writes Michael Avient (Temple Tax Chambers).
21 June 2023
Ask an expert: Offshore trusts and trustee borrowing premium
Card image Julie Howard
Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.
1 March 2023
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Tax and PISCES
11 June 2025 / Liz Hunter
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