TRUSTS ESTATES

James Bullock looks at the activist group's failed attempt to challenge HMRC

Trustees’ exercise of power of advancement: whether invalid

SI 2013/676

SI 2013/662

The Trusts (Capital and Income) Bill was given Royal Assent on 31 January. The Act implements, with minor modifications, recommendations of the Law Commission.

Wendy Walton and Gemma Davies examine recent developments, including the first tribunal ruling on what constitutes reasonable care where a taxpayer has engaged an agent to act on his behalf.

Paul Bramall and Priya Dutta provide your refresher guide

Government aims to maintain special tax treatment beyond planned reform of Disability Living Allowance

People engaging in tax avoidance schemes that might be considered abusive will be challenged by the tax authorities, will receive little sympathy in court and may be vulnerable to widespread adverse publicity, the Society of Trust and Estate Practitioners warned as it unveiled a five-point ‘progr

Statutory residence test The responses to the consultation on a statutory residence test, and the draft legislation, have been published (see www. lexisurl.com/OyMBw). It is pleasing that the government has listened to the responses to its...