Free Seminar: Taxation of Trusts – Notes Available

Old Square Tax Chambers hosted an afternoon seminar where Robert Venables QC, Harriet Brown and Patrick Boch discussed the Taxation of Trusts.

The seminar was held from 16:00 on Wednesday 31st October 2018.

The notes are now available to download from here.

This seminar is free of charge.

Seminar Timetable

16:15 – 16:50 Harriet Brown – Halloween Horrors: Terrible Trust Tax Trip-Ups Taken From Case Law and Practice
IHTA, Schedule A1: things you might not have noticed – Requirement to correct: what can be done now? – Barclays Wealth Trustees: a few points to take away – IHT DOTAS – FATCA conviction – Thompson v Thompson: estoppel and inheritance – Singh and ors v Sebastian Ash: proving intentions in rectification

16:50 – 17:25 Patrick Boch – The transfer of assets abroad escape clause – any room for manoeuvre?
Overview of the TAA provisions – the escape clause (s 737 ITA 2007) – what is “avoiding”? – what is a “purpose”? – application to a trust scenario – overview of the EU law defence.

17:25 – 18:00 Robert Venables QC – Employee Benefit Trusts – Are They Still Worthwhile?
IHT and CGT Advantages post Barker v Baxendale-Walker – Taxation of Employees on Contributions to Trust post Murray – Provision of Capital Sums for Employees without Disguised Remuneration Charge – the April 5th 2019 Employee Loan Charge – Deductibility of Contributions to Trust for Employer.


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