The reform of the tax treatment of dividends - part one »
This is the first of two articles on the subject
of dividends and the reforms announced by the Chancellor in the
Budget of 8 July 2015. In this article we look at the background to
dividend taxation, how the new regime will operate from 2016/17 and
the impact on individual investors. In the second article we
will look at the position for business owners and trustees.
Both articles are based on material published to date by
HMRC/Treasury, which is sadly thin on detail. The necessary
legislation is not due to emerge until Finance Bill 2016, so we are
unlikely to learn much more until the draft Bill emerges, probably
shortly after the Autumn Statement at the end of the year.
The rights of beneficiaries and challenging trustee decisions - part two »
Last month we looked at the rights of beneficiaries to
information about the trust they benefit or may benefit from in the
future. Having received that information, what if the beneficiary
is not happy about what has happened? This month we look at the
beneficiaries´ rights to challenge trustee decisions and to seek a
remedy for a breach of trust. We will also consider how trustees
can limit the risk of a challenge by a disgruntled beneficiary.
Recent additions to the CII library »
A list of recent book purchases by month, from May 2012 onwards.
To view these and the full print collection, please visit the
library catalogue. Most
of these books can be borrowed by CII members, and a postal service
is available. For further information, please contact the library
at email@example.com or call 0207 417 4415/3574.