Tax Advisers Guide to Trusts

By: Ian Richards, Jacquelyn Kimber, Nigel Eastaway
ISBN: 9781780436081

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About Tax Advisers Guide to Trusts

Tax Advisers’ Guide to Trusts, 5th edition is a popular text covering all aspects of the taxation of trusts, from interpreting the legislation and identifying the risks in what has become an increasingly complex area, to highlighting key planning opportunities for tax and legal advisors to help their clients reduce their tax liabilities where possible. The book concentrates on UK tax rules applicable to trusts, resident in the UK or... Read more

About Tax Advisers Guide to Trusts

Tax Advisers’ Guide to Trusts, 5th edition is a popular text covering all aspects of the taxation of trusts, from interpreting the legislation and identifying the risks in what has become an increasingly complex area, to highlighting key planning opportunities for tax and legal advisors to help their clients reduce their tax liabilities where possible. The book concentrates on UK tax rules applicable to trusts, resident in the UK or abroad.

There is a useful appendices section contains extracts from the major trust and other relevant legislation as a useful source of reference to practitioners who may be less familiar with this area. The new edition brings this subject up-to-date with the Finance Act 2014 as well as a number of important new cases.

Contents:
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.

Previous edition ISBN: 9781845923457

Table of Contents

Chapter 1: A Useful Relationship
Chapter 2: Main Trust Legislation
Chapter 3: Trust Formalities
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
Appendix 1: Legislation
Appendix 2: Draft Legislation
Appendix 3: Capital Gains Tax — Indexation Allowance for Individuals and Trusts
Appendix 4: Inheritance Tax Bands
Appendix 5: Period Expectation of Life (simplified)
Appendix 6: Income Tax and Capital Gains Tax for Non-resident Trusts
Appendix 7: Standard Provisions of the Society of Trust and Estate Practitioners: 1st Edition and 2nd Edition
Appendix 8: HMRC Trusts and Estates Toolkit
Appendix 9: Convention on the Law Applicable to Trusts and on Their Recognition

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