Issue: Vol 157, Issue 4076

RICHARD CURTIS follows Standing Committee A's debates on the new inheritance tax regime for trusts.

CAROLYN STEPPLER takes a practical look at inheritance tax charges on an accumulation and maintenance trust under the new rules. WIDE RANGING CHANGES to the inheritance tax regime for trusts were...

SIMON WHITEHEAD considers the future of the motive test in the controlled foreign company legislation.

ANNE REDSTON reviews HMRC's latest guidance on computers provided to employees by their employers.

My new client has the opportunity to acquire the distribution right for a food product in our local area. The 'deal' is that he would pay the food company £40,000 for which he would receive the...

My client's wife owns a stake in a property that she previously resided in with her ex-partner (they were not married) some time ago. She has informally agreed that her ex-partner will purchase her...

Mr and Mrs A own two properties. Their main residence was purchased in 1992, is valued at about £280,000 and has been registered solely in the name of Mrs A since purchase. The second property is an...

I have a client who, in the 2005-06 tax year, put £200,000 into foreign currency accounts and has converted money into foreign currencies, or from one currency to another, two or three times per month...