RALPH RAY FTII, TEP, BSc (Econ), solicitor and MALCOLM GUNN FTII, TEP report this year's Key Haven Oxford Conference held in September.
RALPH RAY FTII, TEP, BSc (Econ) solicitor, consultant with Wilsons of Salisbury, reports on the taxation highlights only of the STEP Sixth Annual Sussex Conference on 18 May 2001.
Time bomb trusts for capital gains tax
When A on attaining age 18 receives income from the trust, but on attaining age 25 receives the trust assets absolutely, there will be no capital gains tax holdover relief on the latter event. The hold over requires income and capital entitlement to arise at the same time.
Meeting Points
Ralph Ray FTII, TEP, BSc (Econ), Solicitor reports highlights from the STEP London Central Conference 2000.
Farmhouses