February 2014

  • The official rate of interest for 2014/15
  • High Court ruling on the interpretation of the CRAG rules
  • FCA thematic review
  • Court confirms effect of nil rate band legacy wording
  • Decline in the number of family trusts filing returns
  • The reasonabless of trustees’ charges
  • A recent case illustrates the need to plan wisely for the future of a business
  • Income withdrawal rate for March 2014