Tax planning
November 2007
Transitional serial interests
The Finance Act 2006 introduced a transitional period to ensure trustees and their advisers had an opportunity to review and, where appropriate, amend existing trusts.
January 2007
Use it or lose it
Adrian Walker outlines some opportunities for registered schemes that should be considered in the run up to tax-year end.
January 2007
Tax me if you can
Colin Jelley explains why recent court rulings on individuals residence and domicile for tax purposes will create opportunities for advice.
Tax and estate planning
At the September 2007 Skandia Trailblazer events we asked a number of advisers for their opinions on various aspects of tax and estate planning, including: inheritance tax reform; trust planning post Finance Act 2006; the amounts of business placed offshore and the proportion of their business derived from identifying tax mitigation opportunities.
October 2007
Pre Budget report 2007 - Technical Summary
Following the pre Budget report (PBR) 2007 a technical summary has been produced providing a high level view of some of the key aspects.
September 2007
The Knowledge- lessening the burden
Colin Jelley assesses the recent proposals from HM Revenue & Customs (HMRC) to simplify inheritance tax (IHT) reporting.
September 2006
Making gifts - post Finance Act 2006
Colin Jelley establishes the basis for post March 2006 inheritance tax (IHT) planning using gifts to trusts and explains why the order in which they are made will have an important effect on future li_RED.jpg)
November 2006
A multiple trust solution
Colin Jelley sets out the Rysaffe principle and demonstrates how multiple trusts can be used to achieve effective trust planning.
June 2007
The knowledge - what exactly is Phizackerley?
The recent Phizackerley case means clients will need to take care when making funds available to a beneficiary by way of a loan from a trust. Colin Jelley gives details.
February 2007
Grin and bare it - another BN25 surprise
Just as the financial services industry is getting to grips with the changes made to the inheritance tax (IHT)treatment of trusts on 22 March 2006, HM Revenue & Customs (HMRC) introduce another twist.
© 2005 Skandia
Group company and regulatory information
Group company and regulatory information