Is a trust settlor interested, and how should income be declared and taxed?
What are the potential liabilities on gifts made to an Irish resident?
TC Hutchings (TC4221)
Will passing shares through a discretionary trust avoid a capital gains tax charge?
Liability of income from assets owned jointly by spouses or civil partners
Transfer of farmland out of a trust
Opportunities for tax savings under the new regime
P Chadda & others (MB Tobin’s executors) (TC4154)
Has a shareholder acquired control of a company through his role as a trustee?
Does a written agreement constitute a trust and therefore allow a main residence exemption claim?
How gift aid works, and the special schemes it offers
D M Morris; J Gregson (TC4098)