Administration

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Popular Articles

Settlor-interested trusts

What is a settlor-interested trust?A settlor-interested trust is one where the person who created the trust, the settlor, has kept for himself some or all of the benefits attaching to the property which he has given away. A straightforward example is where a settlor transfers assets to trustees for

22 Dec 2021 18:42 | Produced by Tolley Read more Read more

Subsistence expenses

IntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel. See the Travel expenses guidance note for more information of when

05 Jan 2022 14:31 | Produced by Tolley in association with Philip Rutherford Read more Read more

Taxation of loan relationships

The vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships. Companies are generally taxable on

17 Nov 2021 13:51 | Produced by Tolley Read more Read more