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Hayden Bailey (Boodle Hatfield) considers the use of trusts as part of an ownership strategy for family businesses to enable succession planning.
Edward Hayes (Burges Salmon) explains what settlors and trustees should be doing now in light of the Spring Budget announcements.
Gordon W Buist (EQ Accountants) examines the impact of the settlements legislation on school fee planning arrangements.
Jane Johnson (Birketts) advises on the IHT consequences of a US trust for US citizens moving to the UK.
The Court of Appeal judgment in Bhaur provides a salutary lesson to those considering artificial tax avoidance schemes, writes Michael Avient (Temple Tax Chambers).
Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.
Michelle Robinson (Deloitte) provides a practical guide to the new register.
Thomas Wallace (WTT Consulting) explains what advisers need to do to take advantage of the variety of tax treatments that are on offer.
Liz Hunter and Graeme Whitfield (KPMG) examine the new registration requirements for EBTs and EOTs.
Lynnette Bober (Gateley Legal) focuses on some key issues and problem areas which are likely to cross many advisers’ desks this year.