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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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READERS'
FORUM
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
New Queries: 19 December 2024
Readers’ forum: Should I advise my client to declare income?
Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS
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Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged
Business expenditure on R&D rises in 2023
HMRC targets landlords who may have undeclared rents
Lump sums cannot be returned to pension scheme
DEADLINE DATES
Deadline dates for January 2025
CASES
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No extenuating circumstances to extend deadline
Delay in issuing penalties was no excuse for late return
Sales of occupation income avoidance rules apply
Whole of settlement was not subject to tax
Payments were taxable as earnings
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Readers forum: Claiming pre-registration input tax
No extenuating circumstances to extend deadline
This week's opinion: 19 December 2024
Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged