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Foreign domiciliaries: the possible options for inheritance tax
In the June 2024 edition of Tax Adviser, I considered the options for those who will lose the income tax and capital gai...
Non-resident trusts: the end of tax trust protections
In the article ‘Resident non-domiciles: the end of the line?’ (Tax Adviser, April 2024), the key changes affecting non-d...
The practical challenges of identifying the right sort of trust
Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills...
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Inheritance tax: choosing the right sort of trust to provide for partners, children and minors
Types of will trust Even after the changes to the inheritance tax treatment of trusts that were made in March 2006, tes...
Is there a place for multiple trusts?
In the January 2022 issue of Tax Adviser, we examined the changes that had been made to trusts from 18 November 2015 in ...
How multiple trusts can reduce inheritance tax
One effect of the inheritance tax changes to trusts in Finance Act 2006 was that trusts within the ‘relevant property re...
A complicated gift
Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, for inheri...
New hurdles to overcome
In my first article in the March issue of Tax Adviser, I considered how home loan arrangements were set up and HMRC’s hi...
Keeping it in the family
The home loan scheme (or, as it is sometimes known, the ‘double trust’ scheme) became a popular way of avoiding inherita...
Before death do us part
Assets can be transferred between husband and wife or civil partners or same-sex spouses of the same domicile without at...