It was not that long ago that the standard answer to many of the problems faced by private clients was “use a trust”. However due to changes in their taxation, trusts are not the panacea they once were.
This article reviews the some of the key features of the current tax regime for trusts, and outlines some ideas of where trusts may still be of use.
The debate surrounding BP’s oil sands mining practices is highlighting the growing need for investors to be attentive to companies’ environmental activities
In the 1980s, banks began offering unrealistic financing to certain sectors, squeezing pension funds out of the lending market. But schemes are regaining a foothold
Young businesses have greater potential for growth and long-term returns than mature ones, and pension funds are perfectly placed to capitalise on their possibilities
The advantages of adopting an ESG approach are hotly debated by many, but analysing firms’ human capital management could help fund managers pick stocks
Many are asking whether the ETF market is becoming saturated, but evidence suggests it has not yet matured, and even hints that the industry may be able to self-regulate when it does
Governments are proving hard to persuade on the benefits of ESG and responsible investing, but support from the industry may convince them of the benefits
Pension funds will struggle to honour defined benefit liabilities as a result of the financial crisis, but the issuance of more long-dated gilts would alleviate the problem for all
The goal of beating benchmarks while keeping volatility low is more important now than ever before, as is understanding the strategies that can help achieve this objective
Companies open and close as the business cycle continues, but how can investors understand which emerging firms will provide the strongest opportunities?
Opportunities to generate premium returns are few and far between, so scheme trustees should act quickly to take advantage of smart beta investment approaches
As economic turmoil prevails, many asset classes are being forced to adapt to survive. Private equity is no exception, and is set to flourish further as investors seek diversification