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Tax Implications on Family Breakdown

Tax Implications on Family Breakdown

  • 作者:
  • 出版商: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526512345
  • 出版时间 June 2020
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥1,088.10

¥1,055.46 Save ¥32.64 (3%)

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  • 描述 
  • 大纲 
  • 详细

    This new text focusses on tax issues that arise upon family breakdown or financial remedies proceedings.

    As the family structure is evolving this book is a guide which considers the tax impact of both nuclear traditional breakdowns and alternative families including LGBT+ families and those who are separating with children born outside of a marriage. It breaks down the complex information on law and practice by providing family law and tax professionals with sections which they can dip in to as required. It also includes flow charts and checklists so practitioners can offer comprehensive advice to their clients.

    1. General Principals in Financial Remedy Proceedings
    2. Introduction
    3. Powers of the Court
    4. Specialist Financial Remedies Court across England and Wales
    5. Matrimonial and non-Matrimonial Property
    6. Deferred Settlements
    7. General Tax Principals and HMRCs Powers
    8. Responsibilities of taxpayer
    9. Taxable events
    10. HMRCs current powers
    11. HMRCs proposed new powers
    12. Taxpayer safeguards and access to justice
    13. Spouses, Civil Partners and Cohabitees
    14. Tax treatment during marriage & civil partnerships
    15. Capital Gains Tax treatment
    16. Married couples' allowance
    17. Joint universal credit claims
    18. High Income Child Benefit Charge
    19. Division of property income
    20. Small companies, division of dividends
    21. Tax treatment during cohabitation
    22. Property income
    23. International Matters
    24. Jurisdiction of UK Taxes
    25. Residence and non-Residence
    26. Statutory Residents Test
    27. Taxation of non-residents
    28. Limitation of CGT relief for non-residents
    29. Impact of (ex)spouse becoming non resident
    30. Domicile
    31. Spousal domicile election
    32. Offshore structures
    33. Maintenance payments from offshore
    34. Offshore reporting obligations
    35. Treatment of maintenance payments internationally
    36. Capital Gains Tax
    37. General Principles
    38. Year of separation
    39. The family home
    40. Default treatment
    41. Principal private residence relief
    42. Periods of absence
    43. Elections
    44. Deferred Charges & Mesher Orders
    45. Entrepreneurs Relief
    46. Investment Portfolio
    47. Holdover Relief
    48. Family Companies
    49. Tax considerations in unlocking assets
    50. Valuations for family courts
    51. Valuation of shares for HMRC
    52. Attaching maintenance to dividends
    53. Winding up/cessation of trade
    54. Alternative/LGBT+ Family Breakdown
    55. Domicile of children from same sex families
    56. Legacy issues
    57. Legal of status of children prior to civil partnerships/marriage
    58. Maintenance and secured maintenance
    59. Types of maintenance
    60. Maintenance payments
    61. Secured maintenance
    62. Instructing an expert for solicitors
    63. When to appoint an expert and why
    64. What to expect from a tax expert
    65. Reading the report
    66. Responding to expert instructions from solicitors
    67. What to expect from an instruction
    68. What to include in the report
    69. Supporting Materials
    70. CGT in divorce – flowchart
    71. Capital Gains Tax on the Main home – flowchart
    72. Stamp duty land tax – flowchart
    73. Determining date of separation – flowchart
    74. Annotated Form E –highlighting common tax traps
    75. International Divorces – Checklist
    76. Capital Gains Tax matters on Divorce – Checklist
    77. Transfer or Sale of the main home – Checklist
    78. Transfer of assets – Checklist
    79. Family Companies – Checklist
    80. Alternative/LGBT+ Family Breakdown – Checklist
    81. Instructing an expert – Sample Letter

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