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Are all trusts subject to IHT?

A basic understanding of wills and trusts can help an executor to consider the options available and questions to ask when looking after the wealth of the family. Settlements in trusts are taxable for IHT purposes as if they are trusts without an interest in...

Capital gains tax and divorce

When the breakdown of a marriage occurs, tax considerations are likely to be the last thing on the parties’ minds. However, the potential benefits which can arise from tax planning cannot be ignored, especially where it can be demonstrated that both of the parties...