TRUSTS ESTATES

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. 

Taxing wealth better requires some radical reforms, writes Emma Chamberlain (Pump Court Tax Chambers).

Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.

Nicholas Harries (Macfarlanes) examines draft Finance Bill provisions designed to counter the effect of the Court of Appeal's judgment in Dreelan.

Proposals to the Labour party on possible reforms to the taxation of land would, if implemented, radically change the tax landscape.

Are trusts still private arrangements?

SDLT: anti-avoidance legislation SDLT was introduced by FA 2003 and it was a sign of the times in 2003 that the provisions did not contain any anti-avoidance provisions of note. The first version of FA 2003 s 75A introducing notional...

Emily McCarthy and Callum Fowers (Hogan Lovells) look at where the EU prohibition of charging 1.5% SDRT on an issue of shares to clearance services and depositary receipt systems stands in the event of a no-deal Brexit.