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New Arrival Tax Advisers' Guide to Trusts, 7th Edition

Tax Advisers' Guide to Trusts, 7th Edition

  • 作者:
  • 出版商: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526523907
  • 出版时间 October 2024
  • 规格: Paperback , 920 pages
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥2,176.20

¥2,110.91 Save ¥65.29 (3%)

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  • 描述 
  • 大纲 
  • 详细

    This title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible.

    As well as background to trusts and trustees powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them- these cause practitioners the biggest headache. There are also important chapters in residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with.

    The commentary is updated in line with recent important case developments including Routier, and Quentin Skinner. The impact of Brexit, and Covid-19, including the Stamp Duty holiday, is covered, as is the introduction of new intestacy rules in February 2020, and the impact of the new money laundering regulations on trusts. Recent changes to the Inheritance Tax Act 1984 (s.48(3) (excluded property) and s. 81 (settlements)) are also covered.

    This new edition contains a significant number of new worked examples to illustrate the points made in the commentary.

  • 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

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