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Trustees


15 May 2024
CGT compliance
The principles of calculating a capital gains tax liability

22 April 2024
Taxation of trust income - interest in possession trusts
How UK trust income is taxed under interest in possession trusts

19 April 2024
Taxation of trust income - anti-avoidance provisions, etc.
Anti-avoidance provisions and other miscellaneous provisions related to taxation of trust income

12 April 2024
Providing for inheritance tax (IHT) on death through life assurance - what you need to know
How a life assurance policy can be used to insure against the possibility of an IHT liability and what type of policy is appropriate

06 April 2024
Taxation of trust income - discretionary trusts, the pre-6 April 2016 position
The income tax treatment of discretionary trusts prior to 6 April 2016

04 April 2024
Discounted Gift Trusts - what you need to know
The ability to make a lifetime gift that is effective for inheritance tax while retaining access to a regular flow of capital payments by using a Discounted Gift Trust

22 March 2024
Loan trusts - what you need to know
How a Loan Plan works

21 March 2024
Trusts, bonds and long term care - what you need to know
What counts towards the capital limit and what assets will be disregarded. What counts as deliberate deprivation

23 February 2024
Tax returns and payment of tax
Which forms and when do the trustees have to submit them to HMRC?

21 February 2024
Trusts for the disabled and the vulnerable - the legal criteria
The law and taxation of trusts for the disabled and the vulnerable

20 February 2024
Trusts and stamp duty
The relevance of stamp duty and SDLT to trust documents and trusts

29 January 2024
Tax implications of releasing loans under a loan trust during lifetime
The tax implications arising on releasing loans under a loan trust during lifetime

26 January 2024
Can a loan trust be used with collectives?
Whether or not a loan trust can be used with collectives

23 January 2024
The importance of dealing with any outstanding loan on a loan trust
The options available for dealing with any outstanding loan on a loan trust/loan plan

19 January 2024
IHT benefits of setting up a loan trust - case studies
How a loan trust could be a suitable estate planning solution for those who are unsure whether or not they require access or wish to make a gift.

11 December 2023
Trusts for the disabled and vulnerable - IHT and CGT advantages
Preferential treatment for IHT and CGT purposes

05 December 2023
Taxation of trusts reform and trustee investment strategies
The reform of trust taxation (since 2003) and its impacts on investment strategies of trustees

04 December 2023
Taxation of trust income - general
How UK, and offshore, trust income is taxed

30 November 2023
Unit trusts, OEICs and investment trusts as trustee investments
When unit trusts, OEICs or investment trusts may be appropriate trustee investments - focused particularly on tax

29 November 2023
Investment bonds as trustee investments
The suitability of investment bonds as trustee investments - with emphasis on taxation

29 November 2023
Trustee investment powers
The main trustee investment powers

21 November 2023
Taxation of trust income - discretionary trusts
How UK trust income is taxed under discretionary trusts

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