TRUSTS ESTATES

Edward Hayes

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

Gordon W Buist

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

Jane Johnson

Jane Johnson (Birketts) advises on the IHT consequences of a US trust for US citizens moving to the UK.

Michael Avient

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

Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.

Michelle Robinson

Michelle Robinson (Deloitte) provides a practical guide to the new register.

Tom Wallace

Thomas Wallace (WTT Consulting) explains what advisers need to do to take advantage of the variety of tax treatments that are on offer.

Graeme Whitfield

Liz Hunter

Liz Hunter and Graeme Whitfield (KPMG) examine the new registration requirements for EBTs and EOTs.

Lynnette Bober

Lynnette Bober (Gateley Legal) focuses on some key issues and problem areas which are likely to cross many advisers’ desks this year.

Phil Nicklin

Phil Nicklin (CMS Cameron McKenna Nabarro Olswang) reviews the latest proposed changes to the REIT regime which are a significant improvement on the earlier draft measures.

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