Basic principles of trust tax pools
A trust of property was intended but not evidenced in writing at purchase
The revised treatment of pension death benefits
Avoid slip-ups when dealing with wills
Is a trust settlor interested, and how should income be declared and taxed?
Liability of income from assets owned jointly by spouses or civil partners
Transfer of farmland out of a trust
P Chadda & others (MB Tobin’s executors) (TC4154)
Has a shareholder acquired control of a company through his role as a trustee?
Does a written agreement constitute a trust and therefore allow a main residence exemption claim?
P Routier and CA Venables (Coulter’s Executors) v CRC, Chancery Division
J Groves (TC3974)