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TRUSTS ESTATES


Back to basics: Employee ownership trusts premium
Card image Oliver Dewdney
Oliver Dewdney (Smith & Williamson) provides a guide to this alternative ownership structure.
27 January 2021
The UK asset holding company regime: what’s proposed premium
Card image Elena Rowlands, Cathryn Vanderspar, Ian Zeider
Elena Rowlands, Cathryn Vanderspar and Ian Zeider (Travers Smith) are hopeful that the government will seize the opportunity for positive change to support the UK’s funds industry.
21 January 2021
5MLD: major changes to the UK trust register premium
Card image Jennifer Smithson, Sam Epstein, Ethan Yu
Jennifer Smithson, Sam Epstein and Ethan Yu (Macfarlanes) set out the resulting additional compliance obligations for many trustees.
5 November 2020
Private client review for July 2020 premium
Card image Annie Bouch
Card image Andrew Goldstone
Annie Bouch and Andrew Goldstone (Mishcon de Reya) review recent tax developments affecting private clients.
15 July 2020
Protected settlements: tainted love premium
Card image Sophie Dworetzsky
Card image Catrin Harrison
Sophie Dworetzsky and Catrin Harrison (Charles Russell Speechlys) consider what is meant by ‘settlor’ in the context of the protected settlement and tainting rules. 
22 June 2020
How to handle the reservation of benefit provisions premium
Card image Emma Chamberlain
The reservation of benefit legislation continues to be relevant to IHT planning, and the 2017 changes to foreign domiciliaries have extended its scope and importance. Emma Chamberlain (Pump Court Tax Chambers) provides a practical guide to navigating the rules. 
4 May 2020
Comment: How to reform inheritance tax
Card image Emma Chamberlain
Taxing wealth better requires some radical reforms, writes Emma Chamberlain (Pump Court Tax Chambers).
24 February 2020
VAT on real estate: TOGCs and other hot topics premium
Card image Michael Thomas KC
Michael Thomas (Pump Court Tax Chambers) highlights some areas of topical interest for VAT and real estate.
5 November 2019
Private client review for October 2019 premium
Card image Andrew Goldstone
Card image Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.
17 October 2019
Draft Finance Bill 2019/20 changes to IHT and settlements
Card image Nicholas Harries
Nicholas Harries (Macfarlanes) examines draft Finance Bill provisions designed to counter the effect of the Court of Appeal's judgment in Dreelan.
7 August 2019
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