Trusts

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By Robert Venables QC; £150

Revised online filing system available

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KEITH M GORDON and JOSEPH H HOWARD look at the Hastings-Bass principle in relation to the High Court decision in Futter

STEPHEN C HAGGETT reviews the tax and other issues that may arise when a deed of variation is used in estate planning

Aim to eradicate needless expense and litigation

ALAN BINNINGTON and RICHARD BROOKS contrast the taxation of foundations and trusts

JOHN WOOLLEY examines perpetuity periods and accumulation periods of spousal by-pass trusts

A trust established in 1994 in favour of the settlor’s minor unmarried son appears to have both possible beneficiaries and immediate beneficiaries

Ten years ago, a settlor set up a discretionary trust and an inter vivos settlement. It has now come to light that capital gains tax retirement relief and holdover claims were not made at that time.

'HMRC need to stop issuing anything about trust offices until this issue is resolved'

JOHN WOOLLEY explains how to make the most of the anti-avoidance rules for trusts

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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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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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Trusts

Deadline dates for January 2025