Trustees

12 November 2025

The importance of dealing with any outstanding loan on a loan trust
The options available for dealing with any outstanding loan on a loan trust/loan plan

29 October 2025

Trusts for the disabled and vulnerable - IHT and CGT advantages
Preferential treatment for IHT and CGT purposes of trusts for the disabled and vulnerable

24 September 2025

Things to remember about pre-2006 trusts
It’s 16 years since the biggest shake up of IHT treatment of trusts happened. What to remember when advising clients who still have a pre-2006 Flexible trust.

10 September 2025

Handy summary of UK trust taxation in a table
UK trust taxation in 2025/26

30 July 2025

CGT compliance
The principles of calculating a capital gains tax liability

28 July 2025

Charities in Scotland
Charity law in Scotland, which is different from charity law in the rest of the UK

28 July 2025

Tax relief on gifts to charities
The income tax, capital gains tax and inheritance tax reliefs on gifts to charities

25 July 2025

Taxation of charities
Tax relief for income and gains of a charity

25 July 2025

Charity investments
Rules for investment of charity funds including providing investment advice

24 July 2025

Charities and single premium investment bonds
Special considerations regarding the suitability of bonds as charitable investments

24 July 2025

Charity fundamentals
Setting up and running a charity - rules and legislation