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News and Developments


The British legal trust has by some been regarded as one of the finest ideas of the British legal mind. Although others living with some trusts may well take a different view but where our legal system went during Empire so did the trust.

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Preparing a written Partnership Agreement which defines the parties, the partnership intention and the assets to be used, can be so helpful to record the agreement and should be an essential part of any rural business planning.

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Capital Gains Tax is essentially a lifetime tax payable on the increase in value of chargeable assets when they are realised. Not necessarily sold (see below) under the Taxation of Chargeable Gains Act 1992 (“TCGA” of just “CGT 1992”).

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Since the introduction of the Finance Act 2006 as an alternative or in addition to the (a) Legal Trust Deed or (b) a Self-Invested Pension Scheme, the Family Investment Company has become a popular alternative.

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Foreign Assets?

Since 17th August 2015 the EU Succession Regulations affect all individuals who have assets in the EU.

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Holiday Homes and Inheritance Tax

Currently every individual has an Inheritance Tax (IHT) allowance of £325,000. In April 2017 an additional Residential Nil Rate Band (RNRB) came into effect to give an additional £175,000 per person by the 2020/21 tax year.

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