Tax Advisers' Guide to Trusts

5th Auflage
ISBN: 978-1-78043-608-1
Verlag: Bloomsbury

Buch, Englisch, 1100 Seiten, Format (B × H): 156 mm x 234 mm

Tax Advisers' Guide to Trusts, 5th edition is a popular text covering all aspects of the taxation of trusts, from interpreting the legislation and identifying the risks in what has become an increasingly complex area, to highlighting key planning opportunities for tax and legal advisors to help their clients reduce their tax liabilities where possible. The book concentrates on UK tax rules applicable to trusts, resident in the UK or abroad.

There is a useful appendices section contains extracts from the major trust and other relevant legislation as a useful source of reference to practitioners who may be less familiar with this area. The new edition brings this subject up-to-date with the Finance Act 2014 as well as a number of important new cases.

Contents:

Chapter 1: A Useful Relationship; Chapter 2: Main Trust Legislation; Chapter 3: Trust Formalities Prelims; Chapter 4: Powers and Duties of Trustees; Chapter 5: Residence and Domicile; Chapter 6: Main Taxation Rules Applicable to Trusts; Chapter 7: Relevant Property Trusts; Chapter 8: Bare Trusts and Interest in Possession Trusts; Chapter 9: Trusts for Children and Young Adults; Chapter 10: Foreign Trusts;

Chapter 11: Charitable Trusts; Chapter 12: Purpose and Heritage Trusts and Foundations; Chapter 13: Protective and Vulnerable Person Trusts; Chapter 14: Asset Protection Trusts; Chapter 15: Wills, Trusts and Statutory Trusts; Chapter 16: Employee Trusts; Chapter 17: Trusts of Land; Chapter 18: Pension Funds; Chapter 19: Trust Tax Returns.

Previous edition ISBN: 9781845923457

Autoren/Hrsg.

Eastaway, Nigel

Kimber, Jacquelyn

Richards, Ian

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Chapter 1: A Useful Relationship

Chapter 2: Main Trust Legislation

Chapter 3: Trust Formalities

Chapter 4: Powers and Duties of Trustees

Chapter 5: Residence and Domicile

Chapter 6: Main Taxation Rules Applicable to Trusts

Chapter 7: Relevant Property Trusts

Chapter 8: Bare Trusts and Interest in Possession Trusts

Chapter 9: Trusts for Children and Young Adults

Chapter 10: Foreign Trusts

Chapter 11: Charitable Trusts

Chapter 12: Purpose and Heritage Trusts and Foundations

Chapter 13: Protective and Vulnerable Person Trusts

Chapter 14: Asset Protection Trusts

Chapter 15: Wills, Trusts and Statutory Trusts

Chapter 16: Employee Trusts

Chapter 17: Trusts of Land

Chapter 18: Pension Funds

Chapter 19: Trust Tax Returns

Appendix 1: Legislation

Appendix 2: Draft Legislation

Appendix 3: Capital Gains Tax - Indexation Allowance for Individuals and Trusts

Appendix 4: Inheritance Tax Bands

Appendix 5: Period Expectation of Life (simplified)

Appendix 6: Income Tax and Capital Gains Tax for Non-resident Trusts

Appendix 7: Standard Provisions of the Society of Trust and Estate Practitioners: 1st Edition and 2nd Edition

Appendix 8: HMRC Trusts and Estates Toolkit

Appendix 9: Convention on the Law Applicable to Trusts and on Their Recognition

Über Autor(innen)

Eastaway, Nigel
Nigel Eastaway is a Tax Partner at MHA MacIntyre Hudson. He is an expert on share valuations, forensic matters and the taxation of intellectual property and has acted as an expert witness on a number of well-known cases.

Kimber, Jacquelyn
Jacquelyn Kimber is a Tax Partner at Newby Castleman in Leicester. Her areas of expertise include business restructuring, for example through demergers, succession planning and the tax efficient extraction of profits.

Richards, Ian
Ian Richards is a barrister at Pump Court Tax Chambers. He advises in all areas of tax, especially in respect of offshore trusts and non-domiciled UK residents, personal tax planning for high net worth individuals (including many household names in the entertainment sector and other industries) and providing tax strategies for sheltering future profits and gains.

Nigel Eastaway is a Tax Partner at MacIntyre Hudson. He is an expert on share valuations, forensic matters and the taxation of intellectual property and has acted as an expert witness on a number of well-known cases.

Jacquelyn Kimber is a Tax Partner at Newby Castleman in Leicester. Her areas of expertise include business restructuring, for example through demergers, succession planning and the tax efficient extraction of profits.

Ian Richards is a barrister at Pump Court Tax Chambers. He advises in all areas of tax, especially in respect of offshore trusts and non-domiciled UK residents, personal tax planning for high net worth individuals (including many household names in the entertainment sector and other industries) and providing tax strategies for sheltering future profits and gains.