Narrowing the trust gaponid economic condu

Article Abstract:

A trust gap exists between the Revenue & Customs department and tax practitioners due to lack of personal interactions. The Revenue has committed to reinvigorate the local Working Together (WT) groups to narrow the gap, and practitioners are encouraged to be engaged in issues and contribute to influence thinking and policy of the Revenue.

Evaluation, Tax policy, Revenue, Tax revenue estimating

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Trust the taxman

Article Abstract:

Changes to the Finance Act 2006 specify that all newly-created trusts are subject to the same inheritance tax (IHT) regime, irrespective of whether they are interest in possession (IIP) or discretionary trusts. The main IHT rules applying to new trusts are presented and their consequences discussed.

Taxes, Taxation, Massachusetts trusts, Business trusts

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