3/5/2018 12:00:00 AM Trust Registration Service - penalties loom for non-compliant trusts By Howard Kennedy On 26 June 2017, trustees became obliged to file information with HMRC regarding the beneficial ownership of trusts under the Money...
2/13/2018 12:00:00 AM Investors fail to establish trust rights over business assets By Howard Kennedy In the recent decision of North v Wilkinson [2018] EWCA Civ 161 it was held that an agreement contained in a letter between a sole trader...
2/9/2018 12:00:00 AM Nobody likes thinking about dying but... By Howard Kennedy It's a good idea to keep your Will up-to-date, especially if there has been a significant change in your personal circumstances like the...
2/5/2018 12:00:00 AM Gifts held not to be a deliberate deprivation of capital By Howard Kennedy This is a very interesting decision from the Local Government and Social Care Ombudsman on the question of whether gifts to family by...
1/31/2018 12:00:00 AM The complex world of Inheritance Tax By Howard Kennedy The Chancellor is right to ask the Office of Tax Simplification to review Inheritance Tax. Those that deal with the Inheritance Tax...
1/25/2018 12:00:00 AM The need to write life policies into trust By Howard Kennedy It is worrying to read that over a quarter of IFAs are not advising clients about the benefits of settling life policies into trust. As...