Tax & Technical

Tax & Technical | 31 Jan 13

Discretionary trusts are an increasingly popular solution for inheritance tax planning, and an understanding of the tax regime for these trusts is crucial. One factor to consider is the exit charge that accrues when capital leaves the trust.

Tax & Technical | 28 Jan 13

So much has been said or falsely claimed about double tax agreements (DTAs) that a reader could well have the mistaken impression that a QROPS based in a country with the most DTAs was by definition the best solution.

Tax & Technical | 24 Jan 13

Chris Lean, a consultant at Prague based Square Mile Financial Services explains when to use a discounted gift trust.

Tax & Technical | 22 Jan 13

The introduction of the RDR has changed how advisers are remunerated. Here, Canada Life’s Neil Jones explains how a trust can continue to pay its advisers.

Tax & Technical | 4 Jan 13

This year sees the arrival of RDR-compliance and a tax residency test, plus the continuing tax avoidance furore, all with important consequences for advisers, says Standard Life International's Julie Hutchison.