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OFFSHORE-TRUSTS


V Louwman v HMRC premium
Deemed income of settlor of offshore trusts outside the protected settlements regime
19 March 2025
Tax on funding family offices premium
Card image Robert Langston
A family office, however small, needs to be funded on a commercial basis to avoid adverse tax issues, writes Robert Langston (Saffery).
21 November 2023
Ask an expert: Offshore trusts and trustee borrowing premium
Card image Julie Howard
Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.
1 March 2023
Offshore trusts: looking forward to 2022 premium
Card image Lynnette Bober
Lynnette Bober (Gateley Legal) focuses on some key issues and problem areas which are likely to cross many advisers’ desks this year.
26 January 2022
Back to basics: SDLT and trusts premium
Card image Simon Howley
When it comes to trusts, is it the trustees or the beneficiaries who are treated as the purchaser for SDLT purposes? Simon Howley (Bell Howley Perrotton) provides a refresher guide.
21 October 2021
Offshore trusts and onward gifts premium
Card image Fiona Poole
The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.
17 June 2021
5MLD: major changes to the UK trust register premium
Card image Jennifer Smithson Sam Epstein Ethan Yu
Jennifer Smithson, Sam Epstein and Ethan Yu (Macfarlanes) set out the resulting additional compliance obligations for many trustees.
5 November 2020
The taxation of trusts: a review
Card image Sue Laing
Sue Laing (Boodle Hatfield) reviews the long awaited consultation.
 
21 November 2018
Private client briefing for June 2018 premium
Card image Andrew Goldstone
Card image Katya Vagner
Andrew Goldstone and Katya Vagner (Mishcon de Reya) provide the monthly update on the latest tax developments affecting private clients.
 
14 June 2018
20 questions: The reforms to the taxation of non-UK domiciliaries
Card image Arabella Murphy
Card image Claire Weeks
Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) provide your expert guide to the rules in the current Finance Bill and the Bill to come.
 
5 October 2017
EDITOR'S PICKstar
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HMRC v Hotel La Tour Ltd
7 January 2026
R Sehgal v HMRC
7 January 2026
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Finance Bill 2026 published
10 December 2025
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