Trusts - Trustee Investment

Below is a selection of our most recent updates on this subject.

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Impact Of The Recent Increases In Income Tax And Cgt Rates For Trustees On Trustees' Investment Decisions

Trustee income tax rates have gone up to by 25% and the CGT rate by 55%. Practical implications for trustees: opportunities for advisers
Friday, September 10, 2010

Increase Of Trust Tax Rate To 45% And 37.5% From 6 April 2011

Implications of the increase in the trust tax rate
Monday, January 05, 2009

Charities And Trustee Investment (Scotland) Act 2005 - Powers Effective From 1 January 2006

Commencement Order laid 14 December 2005. Changes to trustee investment powers effective from 1 January 2006.
Thursday, December 22, 2005

Charities And Trustee Investment (Scotland) Act 2005 - Coming Into Effect April 2006

We established from the Scottish Charities Office in Edinburgh yesterday that the Act is due to come into effect some time in April 2006.
Tuesday, September 27, 2005

Charities And Trustee Investment (Scotland) Act 2005

More details on the Charities and Trustee Investment (Scotland) Act 2005. Please see links at end for the Act, Explanatory Notes and our earlier bulletins.
Monday, September 05, 2005

Trustee Investment Powers In Scotland

Charities and Trustee Investment (Scotland) Act 2005 received Royal Assent on 14 July 2005.
Thursday, July 28, 2005

Charity Investments - Charity Commission Publishes New Guidelines

On 17 January 2005 Charity Commission published new guidelines on the above subject.
Wednesday, January 26, 2005

Trustee Powers In Scotland

The Charities and Trustee Investment (Scotland) Bill (SP bill 32) was introduced in the Scottish Parliament on 15 November 2004.
Monday, November 22, 2004

The Popularity Of Accumulation And Maintenance Trusts May Fade - Investment Advice Re Existing And New Trusts

The popularity of accumulation and maintenance trusts may fade. But what investment advice can be given to the trustees of existing accumulation and maintenance trusts and cases where a parent wishes to establish a new accumulation and maintenance trust to lock into the IHT advantages ?
Monday, May 17, 2004

Trust Law Reform Update

Trust law reform update
Thursday, May 30, 2002

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