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Trusts and Inheritance Tax

Find the Trusts and Inheritance Tax answers you need in the UK’s definitive source of practical tax guidance

The Tolley+™ Guidance Trusts and Inheritance Tax Module - expert practical tax guidance, examples and template documents that demonstrate how to apply legislation in real-world client situations.

The Tolley+ Guidance IHT, Trusts and Estates module provides comprehensive advice on private client matters. It covers inheritance tax in its entirety, as well as income tax and capital gains tax as they apply to trusts and estates. The module also deals specifically with inheritance tax planning, including a new topic devoted purely to agricultural and business property relief.

Trusts and Inheritance Tax
Guidance notes are linked to the appropriate technical guidance. In addition to taxation, it includes material on the law and administration of trusts and estates and on topics such as intestacy, applying for probate, trustees’ powers, international aspects and charities.
Trusts and Inheritance Tax
For practitioners who are unfamiliar with this specialist area, it explains complex concepts in plain language enabling you to deal with compliance matters and tax planning queries without referring to an expert, as well as to communicate the relevant issues to clients.
Trusts and Inheritance Tax
For specialist private client practitioners, the module goes far beyond the summary of legislation found in other tax publications and provides practical guidance on the effect of the law on topics such as vulnerable beneficiaries, the tax pool, gifts with reservation and trusts for children.

Our Trusts and Inheritance Tax Experts

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Tax Areas

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Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

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Losses on shares set against income

Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note

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Ministers of religion

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