The SWW Technical Team have put together an article which takes a look at some of the most common errors made when drafting discretionary trusts.
This week’s post aims to give readers a refresher on Business Property Relief (BPR). It should be noticed that BPR is a large and complex area of tax, so what follows is only a brief overview of the area.
It is a well-established principle of law that all non-charitable English trusts must have a beneficiary to enforce the trust and hold the trustee to his obligations.
We are commonly asked how many trustees should be appointed as well as just who it is appropriate to appoint. Today we hope to address this.
A common complaint we hear from members of the public is that they don’t understand the products and services they have been sold. It is important to note that we receive a large number of calls and not all are about SWW members.
Some simple background information When considering a PPT it is important to be able to distinguish the difference between tenants in common (TiC) and joint tenants (JT). In short both TiC and JT refer to how a property is held or owned and this ‘ownership’ is registered with the Land Registry. Traditionally, when houses...
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