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The Summer Budget introduced new rules to limit tax relief on finance costs (FC) incurred by buy-to-let landlords. The main reason for this change is to make the system fairer for...

Investing in offshore funds can result in unexpected tax results depending on the type of fund held.

The tax cost arising on settling assets into a discretionary trust severely inhibits the use of those trusts in passing wealth on to future generations. However, there are...

Deeds of variation