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TRUSTS ESTATES


HMRC’s trust registration service: changes for employee trusts premium
Card image Liz Hunter
Card image Graeme Whitfield
Liz Hunter and Graeme Whitfield (KPMG) examine the new registration requirements for EBTs and EOTs.
3 March 2022
Offshore trusts: looking forward to 2022 premium
Card image Lynnette Bober
Lynnette Bober (Gateley Legal) focuses on some key issues and problem areas which are likely to cross many advisers’ desks this year.
26 January 2022
REITs: relaxation of the listing condition premium
Card image 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.
7 January 2022
Back to basics: SDLT and trusts premium
Card image 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.
21 October 2021
Remuneration trusts: the importance of facts premium
Card image Constantine Christofi
Card image Adam Craggs
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.
14 October 2021
Offshore trusts and onward gifts premium
Card image Fiona Poole
The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.
17 June 2021
Back to basics: Employee ownership trusts premium
Card image Oliver Dewdney
Oliver Dewdney (Smith & Williamson) provides a guide to this alternative ownership structure.
27 January 2021
The UK asset holding company regime: what’s proposed premium
Card image Elena Rowlands Ian Zeider Cathryn Vanderspar
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.
21 January 2021
5MLD: major changes to the UK trust register premium
Card image Jennifer Smithson Sam Epstein Ethan Yu
Jennifer Smithson, Sam Epstein and Ethan Yu (Macfarlanes) set out the resulting additional compliance obligations for many trustees.
5 November 2020
Private client review for July 2020 premium
Card image Andrew Goldstone
Card image Annie Bouch
Annie Bouch and Andrew Goldstone (Mishcon de Reya) review recent tax developments affecting private clients.
15 July 2020
EDITOR'S PICKstar
NEWSRSS Read all
Finance Act 2025 enacted
28 March 2025
CASESRSS Read all
PD & MJ Ltd v HMRC
27 March 2025
LR R&D LLP v HMRC
27 March 2025
IN BRIEFRSS Read all
When is 20% not 20%?
19 March 2025
MOST READ Read all
V Louwman v HMRC
19 March 2025
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