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TRUSTS ESTATES

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Helen Lewis

Helen Lewis (Tolley) considers what planning can be undertaken to maximise the relief available now and in the future.

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Andrew Kerr

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Emma Heelis-Adams

The draft legislation capping 100% BPR and APR has been published. Emma Heelis-Adams and Andrew Kerr (Burges Salmon) explore the details.

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Stuart Maggs

The Government might have consulted but it hasn’t listened.

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Ritchie Tout

The recent changes to the Employee Ownership Trust rules bring the regime back to its intended purpose – and may impact many valuations, writes Ritchie Tout (Azets).

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Fabian Barth

VAT law struggles to address the distinction between legal and equitable ownership, but case law can provide some answers, writes Fabian Barth (Alvarez & Marsal).

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Emma Haley

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Hayden Bailey

After a wait of four months for more detail on the changes, what does the consultation document now tell us? While there are some helpful clarifications, not all of the concerns are addressed, write Hayden Bailey and Emma Haley (Boodle Hatfield).

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John Endacott

John Endacott (PKF Francis Clark) explores the background and the current state of succession planning post-Budget.

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Hayden Bailey

Hayden Bailey (Boodle Hatfield) considers the use of trusts as part of an ownership strategy for family businesses to enable succession planning.

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Edward Hayes

Edward Hayes (Burges Salmon) explains what settlors and trustees should be doing now in light of the Spring Budget announcements.

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Gordon W Buist

Gordon W Buist (EQ Accountants) examines the impact of the settlements legislation on school fee planning arrangements.

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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