Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial
|

Trusts

Go to page of 15
Strange, perhaps unintended? premium icon
REBECCA MURRAY introduces the new increased rate of tax for certain share buy-backs from trustees.
24 Aug 2006
Tracking the Act premium icon
JOHN JEFFREY-COOK CTA (Fellow), FCA, FCIS, ATT marshals the amendments and debates on this year's Finance Bill.
10 Aug 2006
The end of an era premium icon
MALCOLM GUNN FTII, TEP, consultant with Squire Sanders & Dempsey, examines the Finance Bill changes in relation to accumulation and maintenance trusts.
27 Jul 2006
The wrong sort of disability premium icon
Disabled trusts: what is the latest position? ROBIN WILLIAMSON reports.
27 Jul 2006
All shapes and sizes premium icon
JOHN WOOLLEY provides an inheritance tax update on life assurance trusts.
13 Jul 2006
Put not your trust in princes premium icon
Changes in the tax treatment of certain trusts has put a dampener on many aspects of tax planning, says JOHN ENDACOTT.
06 Jul 2006
It's official

Extracts from HMRC's eighty-third Tax Bulletin.

Franchised businesses

As the Special Commissioner's conclusions were based on findings of fact, HMRC do not consider that the ruling in Balloon Promotions Ltd and Others (SpC 524, see Taxation, 20 April 2006, page 62 for a report of the case) is of general application to other cases involving the sale of franchised businesses. HMRC do not intend to lodge an appeal.

06 Jul 2006
Lack of trust? premium icon
EMMA CHAMBERLAIN updates readers on immediate post-death interest in light of recent Treasury changes.
29 Jun 2006
News - direct news
Trusts u-turn; Exchange rates
12 Jun 2006
Bleak outlook premium icon
A recent debate on the Finance Bill had something of a Dickensian flavour. ALLISON PLAGER reports.
25 May 2006
Abandon hope! premium icon
The Finance Bill received its second reading in the House of Commons recently. ALLISON PLAGER reports.
11 May 2006
Foyle's law premium icon
PETE MILLER discusses the recent Special Commissioners' decision in Noved Investment Company.
04 May 2006
Show
12
Results
READERS' FORUM premium icon
Read All
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?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
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
CASES premium icon
Read All
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
MOST POPULAR
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
Copyright © 2024 LexisNexis
back to top icon