HMRC consultation on taxation of trusts for Inheritance Tax

HMRC consultation on taxation of trusts for Inheritance Tax

Taxation of trusts can become a very complex matter with huge cost implications for the inexperienced. HMRC have issued a consultation document on 31 May 2013 which contained proposals to simplify the inheritance tax (IHT) charges currently imposed on trusts.

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Education Trusts for grandchildren

Education Trusts for grandchildren

Education trusts will replace  accumulation and maintenance trusts. As A and M trusts are no longer available what IHT-efficient arrangements are available to those who want to make provision for grandchildren now?

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