Issue: Vol 157, Issue 4068

Disabled trusts: what is the latest position? ROBIN WILLIAMSON reports.

MALCOLM GUNN FTII, TEP, consultant with Squire Sanders & Dempsey, examines the Finance Bill changes in relation to accumulation and maintenance trusts.

RICHARD CURTIS considers the Working Together initiative.

STEPHEN WOODHOUSE and THOMAS DALBY explain that employee share schemes can be favourable rather than frightening.

We act for a number of property investment limited liability partnerships (LLPs) which have raised money in a number of ways: bank loans, members' capital contributions and loans from members. Should...

If relevant foreign income of non domiciled individuals is to be charged on the remittance basis, a claim has to be made under ITTOIA 2005, s 831 and s 832 (formerly TA 1988, s 65(4)). It would seem...

Our limited company client runs a motor salvage business and has traded for many years from the same site, broadly divided into five areas, mainly tarmac but with one area being impermeable concrete....

My client's close company has been in decline for some years. The directors wish to cease trading as soon as possible, wind up the company and then go their separate ways. The company assets qualify...

Reviewed by Brian Lawless LL.B(Hons), FCII, Dip PFS, FRSA, TEP, chartered insurer, business development director, Jelf Private Clients

Reviewed by Andrew Burgess, Mercia Group Ltd.