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Tax Advisers' Guide to Trusts, 4th edition

Tax Advisers' Guide to Trusts, 4th Edition

  • 作者:
  • 出版商: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781845923457
  • 出版时间 December 2010
  • 规格: Paperback , 831 pages
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
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    Tax Advisers' Guide to Trusts, 4th edition

    By Nigel Eastaway, Ian Richards and Jacquelyn Kimber

    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.

    This new edition has been fully updated to take account of:

     

    • The modernisation of trusts legislation contained in Finance Act 2006
    • HMRC's recent guidance on trust management expenses
    • Developments on the settlement provisions arising from the Arctic Systems case
    • Key case law

      With worked examples and case studies throughout,this book will help you to make the right decisions regarding your clients trusts.

  • 1 A Useful Relationship
    2 Main Trust Legislation
    3 Trust Formalities
    4 Powers and Duties of Trustees
    5 Residence and Domicile
    6 Main Taxation Rules Applicable to Trusts
    7 Relevant Property Trusts
    8 Bare Trusts and Interest in Possession Trusts
    9 Trusts fro Children and Young Adults
    10 Foreign Trusts
    11 Charitable Trusts
    12 Purpose and Heritage Trusts and Foundations
    13 Protective and Vulnerable Person Trusts
    14 Asset Protection Trusts
    15 Wills, Trusts and Statutory Trusts
    16 Employee Trusts
    17 Trusts of Land
    18 Pension Funds
    19 Trust Tax Returns

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