Displaying 10 of 26 results
‘Tis still the season to be gifting into trusts

22 December 2020

While last month’s focus may have been on the pile of presents under the tree on Christmas Day, it could be wise for those sitting on large capital gains to consider making further gifts past the holiday season. With the Chancellor’s Budget announcement scheduled for 3 March 2021 and rumours of wealth taxes and capital gains tax (CGT) increases, now is the perfect time to make a gift into trust and crystallise the current low CGT rates.

Zoe Martin


Zoe is a private client tax specialist based in our Swindon office.

More difficulties created by the Trust Registration Service

15 September 2020

As a result of the requirements laid down by the Fifth Money Laundering Directive, the pre-existing Trust Registration Service (TRS) (which had already been beset with technical issues since its introduction) was considered inadequate. Following a welcomed consultation on the matter, HMRC created a new ‘micro-service’ Trust Registration Service, but is it working?

Stephanie Court

Associate Director

Stephanie is an Associate Director and heads up the Southampton Private Client team.

Eugenia Campbell

Tax Director

Eugenia is a private client tax director based in our London Farringdon Street office. She advises high and ultra high net worth clients with complex international aspects to their financial affairs.

Risk to trustees from extended trust registration requirement
Rachel de Souza

10 September 2019

As trustees and agents alike get to grips with the HMRC trust registration service (TRS), a change to EU law extends the net and the risk of trustees failing to meet registration obligations.

Death of a trust salesman

20 February 2019

The number of tax paying trusts is declining, but has Britain just fallen out of love with trusts or is something else driving behaviour?

Why the trust consultation shouldn't cause sleepless nights

19 November 2018

A consultation was published last week that sets out the government’s view on how to make trusts ‘fairer, simpler and more transparent’, a commitment made in the Chancellor’s Budget in 2017. After nearly a year speculating on the meaning of those five words and whether they carried some ominous intent for trustees, are we now any clearer on what the future might bring?

Liz Rogers

Associate Director

Liz is based in the Private Client Tax team. She specialises in trust and estate work and regularly advises multi-generational families on their private client tax affairs and accounting matters.

Trust checklist - what to look out for before setting up a trust

27 April 2018

Setting up a trust can deliver many benefits, but selecting the right trustees is crucial. Before taking the plunge, we map out a useful checklist to help the decision-making process.