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Spears blog

A convoluted and outdated set of rules governing inheritance tax should be simplified, for the sake of fairness.

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In brief

The rules on settlor interested trusts can cause serious difficulties for tax practitioners across various taxes. Senior Associate Jennifer Emms warns that quirks in the rules can result in some unexpected problems.

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In Depth

UK Government takes further steps to improve transparency with a new register of persons with significant control of companies which hold UK property.

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