On HMRC’s Charges on Trusts consultation
Reading HMRC’s on-going consultation ‘Simplifying Charges on Trusts’ does not give much hope for simplification. Of the key proposals, ignoring previous lifetime transfers and non-relevant property in relation to trust exits and ten year charges, is clearly attractive. However, while the idea of splitting the nil rate band between every trust a settlor creates -even… Read More On HMRC’s Charges on Trusts consultation