It is a common occurrence on many trusts that spouses either act as co-trustees, or one spouse acts as a trustee while the other is merely a beneficiary. These 2 scenarios share some similarities when it comes to the parties [...]

With the exception of the increased VAT rate from 1 April 2018, there were no major surprises, in my opinion. It's a fairly stable, "safe" budget.  Points worth mentioning are listed below. VAT:  Increase from 14% to 15%, effective 1 [...]