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Trusts

IAN MASTON casts an eye over the new rules for the inheritance tax treatment of trusts contained in Schedule 20 to the Finance (No 2) Bill 2006.
Following on from Taxation magazine's Budget Breakfast Briefing, WILSON COTTON summarises the proposals for the tax treatment of trusts.
A panel of expert contributors (and Rufus the dog) give their first reactions to what may be Gordon Brown's last Budget speech.
MALCOLM GUNN FTII, TEP of Squire, Sanders & Dempsey looks at the forthcoming changes to the tax provisions relating to trusts.
JEREMY DE SOUZA considers the tax implications when council tenants exercise their 'right to buy'.
Online success; Trusts; Double tax
HIRA SHARMA reviews the draft legislation recently issued by HMRC governing the introduction of a UK real estate investment trust.
A response by the City of Westminster and Holborn Law Society to the draft legislation on real estate investment trusts.
IAN MASTON discusses a curious Special Commissioner's decision on trustees' discretion powers.

Analysis of the Special Commissioners' decision in Rysaffe Trustee Company (Channel Islands) Ltd, which has interesting implications for trustees of discretionary trusts under inheritance tax rules

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