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Settlor-interested trusts – Another ‘downside’ for settlors.
By Mark McLaughlin
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Tax
23rd May 2012
There are various, potentially adverse, tax implications where an individual settles cash or other assets on trust but is capable of benefitting from the trust. Various anti-avoidance rules exist...
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Transactions in securities – The revised rules two years on.
By Ellie MacKenzie
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HMRC
23rd May 2012
The anti-avoidance provisions regarding Transactions in Securities (TiS) have been around in one form or another since the 1960s. Such is the significance of the provisions that even many non-tax...
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