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Trusts
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15
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Non-resident settlor
Readers’ forum: Would IHT be incurred on monies held in client account?
Permanent residence
EOTs: changes in the Finance Bill
EOTs: immediate tax savings … for some
Panayi Trusts and Redevco Ltd
Making a good exit
Readers’ forum: How would trust legacy be dealt with?
Would BPR be disallowed?
Readers’ forum: Correct tax treatment of gift to charities
Employee benefit trust
Readers’ forum: Who must carry out the farming activity to claim relief?
Agricultural property relief
Trustee tax changes – time for trustees to review their investments?
Is it time?
Readers’ forum: Valuing non-voting shares in family company
Property investment company
Trust registration service: benefits and challenges
Trust in trusts
Tax treatment of mixed trusts
Mixing things up
Readers’ forum: Returns for UK trust of non-resident life tenant
Estate with international dimension
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown