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Trusts
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15
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
Trust registration for farming partnerships
Clear as mud
Readers’ forum: Can accumulated income be drawn by director’s spouse?
Accumulated income drawdown
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Tax tip: Do your clients provide their workers with a van?
Readers’ forum: Should we leave it to HMRC to invoke discovery provisions?
Readers’ forum: Most efficient way to get tax relief on equipment
Readers’ forum: Tax implications of remitting monies to the UK
Readers’ forum: Supplies invoice issued late
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NEWS
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More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations
Interest rates lowered after base rate reduction
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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UK has no taxing rights over oil profits
Forces exclusion confirmed as not applying
Director worked during period of claim
Main purpose of arrangements was to obtain group relief
Requested records were statutory documents
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This week's opinion: 20 February 2025
More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations