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Trusts

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EOTs: immediate tax savings … for some

Making a good exit

Would BPR be disallowed?

Employee benefit trust

Agricultural property relief

Is it time?

Property investment company

Trust in trusts

Mixing things up

Estate with international dimension

Clear as mud

Accumulated income drawdown

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Tax tip: VAT and private schools Readers’ forum: Use of the IHT relief for gifts out of income Readers’ forum: Claiming exchange rate loss in UK tax return Readers’ forum: Tax effects of moving in with the in-laws Readers’ forum: Is there VAT on lessons invoiced to school?

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NEWS

Reinstate rule to waive interest when no tax is due Cladding work can be zero rated, says HMRC Salary sacrifice schemes favoured by many employers Contracted out R&D decisions final Disclosures of untaxed offshore income jump 22%

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Deadline dates for February 2025

CASES

Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses Redress payments included taxable interest

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This week's opinion: 16 January 2025 Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses

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