Josh provides advice and drafting in matters relating to the taxation of trusts and estates, principally in relation to IHT and CGT.
His experience includes advice as to the CGT consequences of actual and deemed disposals of trust property and the creation and termination of trusts. He has provided advice in relation to the CGT and IHT consequences of variations of trusts and the IHT and CGT implications of compromising claims and disposing of property by way of lifetime gift.
In relation to IHT, Josh has experience of drafting trusts and will trusts for the benefit of disabled persons and bereaved minors. He has advised on trusts falling within the relevant property regime and on the tax treatment of trusts created before 22nd March 2006. He has experience of business property relief and agricultural property relief.
Josh has also been involved in drafting an employee benefit trust following a buyout of the relevant company.