Tax and Trusts technical library

Profiles

Guidance notes

• Taxation of Chargeable Events in Absolute Trusts for Minors (pdf - 148 KB)

Technical updates

• Taxation of chargeable events (pdf - 210 KB)

Others

• Tax-year end reminders – Feb 09 (pdf - 140 KB)
• The impact of proposed changes to capital gains tax (CGT) (pdf - 200 KB)
• The Chancellor’s Budget 22 April 2009 – April 2009 (pdf - 166 KB)
• Using the new trust range (pdf - 165 KB)
• Normal Expenditure out of Income (pdf - 178 KB)
• IHT Planning: Multiple Trusts & the Rysaffe principle (pdf - 236 KB)
• Probing the Probate - 270209 (pdf - 144 KB)

Calculators

• Calculator for examples of the Discounted Value (W10831) (pdf - 167 KB)

Sales Aids

• Loan Trust Scheme and Discounted Gift Scheme webcast
• Trust Decision Tree (W11958) (pdf - 31 KB)
• International Portfolio Bond Trust Decision Tree - W11953
• Legal & General’s view on how post 2008 budget changes affect wrapper choice from April 2008 – IFA presentation (Q17533) (ppt - 562 KB)
• Legal & General’s view on how post 2008 budget changes affect wrapper choice from April 2008 - guidance notes (Q17533) (doc - 53 KB)