Part I - General
- 1. The Trust
- 2. Foreign Entities and Trusts
- 3. EU Considerations for Private Clients
Part II - Residence and Domicile Issues for Individuals
- 4. Residence Status of Individuals Before April 6th 2013
- 5. Residence Status of Individuals from April 6th 2013
- 6. Domicile, Deemed Domicile and Domicile by Election
- 7. Residence of Trustees, Personal Representatives and Companies
- 8. Taxation of Non-residents and Foreign Domiciliaries
Part III - Income Tax
- 9. Non-Settlor-Interested Trusts
- 10. Settlor-Interested Trusts—Income Tax
- 11. Non-Resident Trusts—The Foreign Dimension
Part IV - Capital Gains Tax
- 12. Definitions
- 13. Creation of a Settlement
- 14. Actual Disposals
- 15. Deemed Disposals of Trustees
- 16. UK Resident Settlor-Interested Trusts
- 17. Roll-Over Relief
- 18. Entrepreneurs' Relief
- 19. Incorporation Relief
- 20. Enterprise Investment Scheme Relief and Seed Enterprise Investment Scheme Relief
- 21. Share Sales, Deferred Consideration, Company Buy-backs and Priority of Reliefs
- 22. Hold-Over Relief
- 23. Non-resident Trusts Set up by UK Resident and Domiciled Settlors—the Settlor Charge under s.86
- 24. Non-resident Trusts Set Up by Non-UK Resident, Dead o Foreign Domiciled Settlors: The Beneficiary Charge under s.87
- 25. Offshore Income Gains
- 26. The Disposal of a Beneficial Interest
- 27. Loss Relief
Part V - Inheritance Tax
- 28. Inheritance Tax, Reservation of Benefit and Pre-owned Assets Income Tax—An Introduction
- 29. The 2006 IHT Rules—an Overview
- 30. IHT Definitions and Classifications
- 31. Creation of Settlements
- 32. The Tax Treatment of Qualifying and Non-Qualifying Interests in Possession and Reversionary Interests Including Valuation Issues, Leases and Reliefs
- 33. Purchases of Trust Interests
- 34. Melville Schemes
- 35. When IHT is Charged on Qualifying Interest in Possession Trusts (including Transitional Relief)
- 36. Immediate Post-Death Interests and Interests in Possession Held by Companies
- 37. Taxation of Relevant Property Settlements
- 38. Accumulation and Maintenance (A&M) Trusts
- 39. Excluded Property, Foreign Inheritance Tax Issues and Non-Domiciliaries
- 40. Liabilities
- 41. Reservation of Benefit and Settled Property
- 42. Pre-Owned Assets Income Tax Regime
Part VI - Specialist Topics
- 43. Trusts for Minors and Bereaved
- 44. Trusts for Vulnerable and Disabled Beneficiaries
- 45. Reverter to Settlor Trusts
- 46. Tax Efficient Will Drafting
- 47. Deeds of Variation, Disclaimers and other Post-Death Rearrangements
- 48. Tax Issues for Personal Representatives
- 49. Pilot Trusts
- 50. Bare Trusts
- 51. Tax, Trusts and Divorce
Part VII - Houses, Chattels and Tax Planning Generally
