TRUSTS ESTATES

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.

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.

Adam Craggs

Constantine Christofi

Adam Craggs and Constantine Christofi (RPC) examine the First-tier Tribunal decision in Marlborough DP Ltd v HMRC that suggests the shortcomings in HMRC’s general approach following Rangers.

Fiona Poole

The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.

Oliver Dewdney

Oliver Dewdney (Smith & Williamson) provides a guide to this alternative ownership structure.

Elena Rowlands, Cathryn Vanderspar, Ian Zeider

Elena Rowlands, Cathryn Vanderspar and Ian Zeider (Travers Smith) are hopeful that the government will seize the opportunity for positive change to support the UK’s funds industry.

Jennifer Smithson, Sam Epstein, Ethan Yu

Jennifer Smithson, Sam Epstein and Ethan Yu (Macfarlanes) set out the resulting additional compliance obligations for many trustees.

Annie Bouch

Andrew Goldstone

Annie Bouch and Andrew Goldstone (Mishcon de Reya) review recent tax developments affecting private clients.

Sophie Dworetzsky

Catrin Harrison

Sophie Dworetzsky and Catrin Harrison (Charles Russell Speechlys) consider what is meant by ‘settlor’ in the context of the protected settlement and tainting rules.

Emma Chamberlain

The reservation of benefit legislation continues to be relevant to IHT planning, and the 2017 changes to foreign domiciliaries have extended its scope and importance. Emma Chamberlain (Pump Court Tax Chambers) provides a practical guide to navigating the rules.

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