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Tax Insight
Multiple Trust IHT Planning
by Andrew Cockman
- Identify the IHT framework
- Using cascades of discretionary trusts
- Gifts of BPR hares to discretionary trusts

Tax Insight
CGT: offshore trusts
by Stephanie Webber
- Trustee residence
- Settlor charge
- Beneficiary charge
- Anti-avoidance

Tax Insight
Distributions from trusts: inheritance tax
by Stephanie Webber
- IHT charging provisions
- When a charge arises
- Exit charge
- Application of charges

Tax Insight
Distributions from trusts: inheritance tax
by Stephanie Webber
- IHT charging provisions
- When a charge arises
- Exit charges
- Trusts for minors etc.

Tax Insight
Distributions from trusts: income tax
by Stephanie Webber
- Analyse the payment
- Determine tax treatment
- Income tax: IIP
- Income tax: discretionary

Tax Insight
The Hall case
by Keith Gordon
- Overview
- IHT treatment of trusts
- Meaning of interest in possession
- The Hall case

Tax Insight
Distributions from trusts: income tax
by Stephanie Webber
- Analyse the payment
- Determine tax treatment
- Income tax: IIP trusts
- Income tax: discretionary trusts

Tax Insight
The Cooke case
by Keith Gordon
- BADR
- 5% condition
- Rectification
- Decision