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Trusts & estates
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Trusts & estates
TRUSTS ESTATES
Offshore trusts and onward gifts
Fiona Poole
The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.
Back to basics: Employee ownership trusts
Oliver Dewdney
Oliver Dewdney (Smith & Williamson) provides a guide to this alternative
ownership structure.
The UK asset holding company regime: what’s proposed
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.
5MLD: major changes to the UK trust register
Sam Epstein
Ethan Yu
Jennifer Smithson
Jennifer Smithson, Sam Epstein and Ethan Yu (Macfarlanes) set out the resulting additional compliance obligations for many trustees.
Private client review for July 2020
Annie Bouch
Andrew Goldstone
Annie Bouch and Andrew Goldstone (Mishcon de Reya) review recent tax
developments affecting private clients.
Protected settlements: tainted love
Catrin Harrison
Sophie Dworetzsky
Sophie Dworetzsky and Catrin Harrison (
Charles Russell Speechlys)
consider what is meant by ‘settlor’ in the context of the protected settlement and tainting rules.
How to handle the reservation of benefit provisions
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.
Comment: How to reform inheritance tax
Emma Chamberlain
Taxing wealth better requires some radical reforms, writes Emma Chamberlain (Pump Court Tax Chambers).
VAT on real estate: TOGCs and other hot topics
Michael Thomas KC
Michael Thomas (
Pump Court Tax Chambers)
highlights some areas of topical interest for VAT and real estate.
Private client review for October 2019
Andrew Goldstone
Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.
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EDITOR'S PICK
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
1 /7
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
2 /7
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
3 /7
Mandatory agent registration: what we know so far
Jane Mellor
4 /7
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
5 /7
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
6 /7
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
7 /7
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
Hartley Foster
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
Mandatory agent registration: what we know so far
Jane Mellor
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
Jack Gifford
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
NEWS
Read all
Staggered roll-out for mandatory tax adviser registration
Consultation on proposed UK corporate re-domiciliation regime
Cryptoassets taxation: stablecoins
Administrative change to CIR rules
NIC regs mirror tax changes
CASES
Read all
HMRC v Colchester Institute Corporation
HMRC v Boehringer Ingelheim Ltd
R (oao Rokos) v HMRC
Other cases that caught our eye: 10 April 2026
HMRC v C Brzezicki
IN BRIEF
Read all
Exceptional circumstances – but which way?
Tax agent registration and financial services
Provisions
New SDLT burden for private renters
Transactions in Securities counteraction notices
MOST READ
Read all
J Hosking v HMRC
L Rowland & Co (Retail) Ltd v HMRC
Case watch
Staggered roll-out for mandatory tax adviser registration
Consultation tracker