Add articles to your saved list and come back to them any time. It is often a fact that many small business owners tend to work longer hours than their employees and in some cases earn less income. It ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. This rather clumsy name represents one of the most popular ways that homeowners with valuable properties try to ...

The decision on how to set up a bond in trust should be tailored to the specifics of the case and likely tax positions of all ...

Launched on May 8, 2007, the First Trust Consumer Discretionary AlphaDEX ETF (FXD) is a passively managed exchange traded fund designed to provide a broad exposure to the Consumer Discretionary - ...

The essence of the legal relationship known as a trust is the separation of legal ownership of assets from beneficial ownership of those assets. The trustee is the legal owner and beneficiaries are ...

An effective vehicle for estate planning, protecting assets and ensuring they are managed with care long after the founder’s ...

A smart beta exchange traded fund, the First Trust Consumer Discretionary AlphaDEX ETF (FXD) debuted on 05/08/2007, and offers broad exposure to the Consumer Discretionary ETFs category of the market.

Division 149 of the 1997 Tax Act is an anti-avoidance provision aimed at preventing access to tax free disposals of assets ...

Assume X is an innocent discretionary beneficiary of an irrevocable non-testamentary trust with multiple permissible beneficiaries (the “trust”). Y is a not-so-innocent co-beneficiary, that is to say ...

Rules introduced 10 years ago means grappling with periodic charges for the first time this year. Danny Cox explains It has been just over a decade since changes to trust taxation were introduced on ...

Helen O’Hagan, Technical Manager at Prudential looks at the concept of trusts, starting with Gift trusts and why they can be confusing and complex for many advisers. WHY use a Gift trust? – Most ...