Trust and Related Issues

• 28th January 2009

  Pre-owned Assets Tax (POAT) and Official Rate of Interest

• 3rd December 2008

  Life insurance policies held on bare trusts for minors

• 15th September 2008

  Letters of Authority

• 25th March 2008

  Bower's Executors v HMRC Commissioners

• 19th December 2007

  Pre 22 March 2006 IIP Trusts – change to the IIP beneficiary before 5 October 2008

• 8th May 2007

  Phizackerley v CIR

• 24th April 2007

  Bare trusts for minor beneficiaries

• 24th April 2007

  Pre-owned Assets and Wealth Preservation Trusts

• 15th May 2006

  Gifts into trust - HMRC reporting requirements for chargeable lifetime transfers

• 17 March 2006

  Discounted gift type trusts - underwriting and factors affecting the discount

• 4 April 2005

  Pre-owned Assets and Wealth Preservation Trusts

• 6 Oct 2004

  Discounted Gift Trusts - 'Carve out' or Reversionary Interest

• 28 Sep 2004

  Pre-owned assets and Aviva's trusts (including Aviva Life International Limited)

• 27 Sep 2004

  Pre-owned Assets and Aviva (including ALIL) Trusts: Discounted Gift Trust (including Equity Release Trust and Capital Trust); Loan Trust and Partners/Directors Trust

• 20 Sep 2004

  Pre-owned Assets and Aviva's trusts (including Aviva Life International Limited)

• 13 Sep 2004

  Pre-owned Assets and Aviva (including ALIL) Trusts: Discounted Gift Trust (including Equity Release Trust and Capital Trust); Loan Trust and Partners/Directors Trust

• 20 Jun 2003

  Wealth Preservation Trust: Eversden judgement and change in legislation

• 8 Mar 2003

  PENSIONS BILL 2004

• 12 Sep 2002

  Trustee Act 2000

• 18 Jun 2002

  The Capital Trust

• 06 Jun 2002

  Investment Bonds - Applications from Trustees of Existing Trusts - Portfolio Bond

• 17 Dec 2001

  The Aviva Capital Trust - Further Technical Information for Professional Advisers

• 01 May 2001

  Limited Liability Partnership Act 2000

• 07 Dec 2000

  (Specimen) Double Option Agreement Partners

• 07 Dec 2000

  (Specimen) Double Option Agreement Directors