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Trusts are often misunderstood in the UK with the perception that they are a tool to evade tax and that their use is limited to the highest echelons of society.

Questions often arise when a resident is unable or incapable of managing their own affairs. There are a number of limited possibilities that may assist in such circumstances. Which is available or appropriate will depend upon the circumstances of the case and whether the resident has capacity.

The government has recently announced that it will be proceeding with a review of care home standards. Ministers have promised that the National Minimum Standards (NMS) would be reassessed within three years of coming into force in April 2002.

Buying a business can be expensive, complicated and time-consuming, so you need to plan carefully and get the right advice at an early stage.There are many reasons for buying a business. For example, you may want to expand your existing business faster than by organic growth; to remove a competitor from the market; or to acquire a supplier or distributor to bring your sourcing or distribution systems in-house. Alternatively, you may want a presence in a new customer market or geographical area,

Selling a business can be expensive, complicated and time-consuming, and may also have significant tax implications, so you need to plan carefully and get the right advice at an early stage. There are many reasons for selling a business. For example, if you are selling as an individual (rather than through a company), you may wish to retire, or cash in your investment to provide a nest egg for the future or release funds for new investments.

The article summarises a round up of recent developments of interest to the charity/not-for-profit sector.

Charity law is being reformed both north and south of the border and, while we are still waiting for the Charities Bill to be enacted, the new Charities and Trustee Investment (Scotland) Act 2005 (CTIS) received Royal Assent last July.

If your company is planning to expand its business operations, one option is to look for outside investors who will provide additional funding in return for the issue of shares in the company.</

The residence nil rate band (RNRB) came into force on 6 April 2017. The RNRB is available when a person who dies on or after that date holds a ‘qualifying residential interest' (QRI) at their death...

Budgets aren’t what they used to be: we now have pre-budget reports, draft legislation released in advance of the Budget, consultation processes and instant access via the internet to press releases as soon as the Chancellor sits down.

The Charities Bill was published on 21st December 2004 having been introduced in the House of Lords on 20th December. The Bill had its second reading in the House of Lords on 20th December. The Charities Bill was published on 21st December 2004 having been introduced in the House of Lords on 20<SUP>th</SUP> December. The Bill had its second reading in the House of Lords on 20th January and is currently at the Committee stage. It is still hoped that the Bill may become law although the immine

The Finance Act 2004 introduced an income tax charge on what the Revenue press releases referred to as "pre-owned assets": the income tax is on income that does not exist; the assets do not necessarily need to be pre-owned. In general, commentary on the new tax has been hostile: pre-owned assets tax has been called, amongst other things, a ‘mongrel’ tax and a ‘wealth tax in disguise’.

This year’s Pre-Budget Report was widely viewed as the last before a general election next May. Gordon Brown sprinkled his announcements with several sweeteners for particular groups, including increased lump sum payments for older pensioners, a minor improvement for ISAs and a substantial rise in the upper limit of working tax credit childcare payments.