Tax Advisers' Guide to Trusts

4th Auflage
ISBN: 978-1-84592-345-7
Verlag: Bloomsbury

Buch, Englisch, 1160 Seiten, Format (B × H): 152 mm x 234 mm

Tailor-made for tax practitioners, Tax Advisers' Guide to Trusts demystifies the complex subject of trusts and explains the tax rules and the way in which trusts can be used in practice as a flexible and effective means of wealth accumulation and protection in an uncertain world. Examples and case studies are used throughout, to supplement and illustrate the text. This fourth edition has been updated to take account of the modernisation of trusts legislation contained in Finance Act 2006; HMRC's guidance on trust management expenses; developments on the settlement provisions arising from the Arctic Systems case; other key case law. It will be up-to-date to the latest Finance Act.

Autoren/Hrsg.

Eastaway, Nigel

Richards, Ian

Kimber, Jacquelyn

Fachgebiete

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

Inhaltsverzeichnis

1 A Useful Relationship2 Main Trust Legislation3 Trust Formalities4 Powers and Duties of Trustees5 Residence and Domicile6 Main Taxation Rules Applicable to Trusts7 Relevant Property Trusts8 Bare Trusts and Interest in Possession Trusts9 Trusts fro Children and Young Adults10 Foreign Trusts11 Charitable Trusts12 Purpose and Heritage Trusts and Foundations13 Protective and Vulnerable Person Trusts14 Asset Protection Trusts15 Wills, Trusts and Statutory Trusts16 Employee Trusts17 Trusts of Land18 Pension Funds19 Trust Tax Returns

Über Autor(innen)

Nigel Eastaway, Ian Richards and Jacquelyn Kimber of BDO Stoy Hayward