Considerations for potential trustees Can anyone act as a trustee?

He also called for trustees to address the problem of poverty among students in the system.

The Act was considered a bad one, since it required a "very conservative investment policy for trustees".

For most trustees, the annual exempt amount for the 2011-12 tax year is £5,300.

"The entertainment business, the stock market, real estate development, the electronics industry are the hot new fields to mine for trustees."

That report may be ready for trustees to consider at a board meeting on Tuesday.

The Minister claims also that the future of existing schemes is a matter for trustees and their members.

For most trustees similar rules to those above apply, but the amounts are slightly different.

They can play a most useful role in tax planning for individuals, trustees and companies.

For trustees or personal representatives of someone who has died there is a single rate of 40 per cent.