|
Tax treatment of life interest trust for non-exempt life tenant
|
|
5
|
2045
|
8 November 2023
|
|
Successive Interest in Possession
|
|
1
|
441
|
8 November 2023
|
|
Spouse relief/lifetime trust/transferrable nil rate
|
|
7
|
845
|
7 November 2023
|
|
Business Property Relief - loss
|
|
0
|
213
|
7 November 2023
|
|
RNRB and downsizing
|
|
11
|
1259
|
7 November 2023
|
|
IHT Instalments Option
|
|
2
|
394
|
7 November 2023
|
|
No residue, are costs of administering the estate will be borne by the specific legatees in the proportions their bequests bear to each other, rather than in the percentage
|
|
1
|
442
|
7 November 2023
|
|
Cayman Islands foundation company characterisation for UK tax
|
|
0
|
561
|
6 November 2023
|
|
Relievable property - withdrawal of relief and impact on NRB
|
|
0
|
265
|
6 November 2023
|
|
Income tax reporting for a life interest trust created by Deed of Variation
|
|
2
|
955
|
4 November 2023
|
|
Transferring Shares into a lifetime RPT - HMRC to cross-check and confirm valuations?
|
|
5
|
561
|
4 November 2023
|
|
Settlor interest trust and CGT issue
|
|
8
|
1475
|
3 November 2023
|
|
Success of property via a trust
|
|
5
|
1102
|
3 November 2023
|
|
Income Beneficiary's receipts
|
|
0
|
568
|
2 November 2023
|
|
Need for Foreign Legal Advice
|
|
9
|
1285
|
2 November 2023
|
|
Unadministered Nil Rate Trust
|
|
0
|
511
|
2 November 2023
|
|
Tax implications of being potential beneficiary
|
|
0
|
555
|
31 October 2023
|
|
Release or restrict the future exercise of the power of appointment
|
|
10
|
1243
|
31 October 2023
|
|
100% BPR gift and Excepted assets
|
|
1
|
1447
|
31 October 2023
|
|
Obtaining an IHT reference number
|
|
7
|
6374
|
30 October 2023
|
|
Encumbered property in an estate
|
|
4
|
592
|
30 October 2023
|
|
Appointed executors are a partnership and not a trust corporation
|
|
0
|
259
|
30 October 2023
|
|
Failed PETs over the nil rate band - who pays the tax if the donee has died?
|
|
1
|
960
|
30 October 2023
|
|
Nature of a beneficiary’s interest under a discretionary and irrevocable trust
|
|
2
|
879
|
29 October 2023
|
|
SA Estate left to charity
|
|
5
|
450
|
27 October 2023
|
|
EPA and S.25 Trustee Act 1925
|
|
1
|
322
|
27 October 2023
|
|
Family Investment Company and ERS
|
|
1
|
904
|
27 October 2023
|
|
"Business Relief" -v- "Business Property Relief"
|
|
2
|
559
|
27 October 2023
|
|
BPR - Royalties
|
|
2
|
630
|
27 October 2023
|
|
Probate and trust corporations
|
|
2
|
790
|
27 October 2023
|