Trusts & estates
The private client briefing for September 2011
In a new monthly feature, John Endacott looks at recent developments affecting the taxation of private clients, which this month include debate on replacing the 50% tax rate and possibly more property based taxation.21 Sep 2011
Inheritance tax and excepted estates: regulations
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations, SI 2011/2226, make a number of changes to…9 Sep 2011
Trust management expenses: guidance rewritten
HMRC guidance on trust management expenses has been ‘substantially rewritten’ in the light of the Court of Appeal decision in…11 Apr 2011
Liechtenstein Disclosure Facility: declaration of intent number two
John Cassidy on the clarifications to the LDF29 Nov 2010
STEP introduces new diploma
The Society of Trust and Estate Practitioners has introduced a new 'private client diploma' for accounting and tax specialists in…11 Nov 2010
Trust returns: processing improvements
HMRC is hoping that improvements to the system for processing internet filed self assessment trust returns will persuade more people…1 Sep 2010
Residence of trusts
Three professional bodies have joined forces to produce new guidance on the residence of trusts. HMRC approved the guidance prepared by…1 Sep 2010
Domicile enquiries: a new approach
HMRC has admitted that guidance setting out when it will consider a person’s domicile, and decide whether to make a…31 Aug 2010
Revenue watch: Offshore climate change
Richard Clarke and Jessica McLellan explain why any taxpayer with current cross-border activities should be aware of the new penalty regime for offshore funds2 Aug 2010
Guernsey fiduciary forum 2010
Speakers offer authoritative updates on PTCs and FLPs, QROPS, and EBTs and EFRBS2 Aug 2010
Emergency Budget: Private client
Review of the Budget by David Kilshaw5 Jul 2010
Emergency Budget: comment from advisors on private client taxes
Colin Rhead on private client taxes5 Jul 2010
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