Clarke's Offshore Tax Planning 2024-25

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Clarke's Offshore Tax Planning 2024-25

Edited by Giles Clarke · Dominic Lawrance · Alice Wilne
LexisNexis U.K. October 2024

Specifications

ISBN-13
9781474327565
Publisher
LexisNexis U.K.
Publication
October 2024
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Details

This latest edition cements the title's reputation as one of the best available for tax planning. Clarke's Offshore Tax Planning provides practical analysis of the planning opportunities for investment offshore through analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures. As the most up to date and reliable resource available, you can confidently advise your private clients and privately-owned businesses on the best place to set up a trust, re-invest, re-locate and so on.

The practical nature of this book makes it an invaluable guide for accountants, solicitors and financial advisers handling the affairs of private clients and privately-owned businesses, while annual publication ensures it is both up to date and relevant.

Key updates:

  • Planning for UK resident and domiciled/non-domiciled individuals
  • Latest on anti-avoidance rules affecting income of non-resident entities
  • Double taxation treaties and impact on taxation of UK resident individuals and offshore structures
  • Fully updated for Finance Act 2020 and new case law

Table of Contents

PART A - PLANNING
Section I - Introduction
Section II - UK domiciliaries
Section III - Existing trusts
Section IV - Trust distributions
Section V - Non-domiciliaries
Section VI - Practical issues
Section VII - Business
Section VIII - Emigration

PART B - LEGAL FRAMEWORK
Section I - Territorial limits
Section II - Residence and domicile
Section III - The remittance basis
Section IV - Inheritance Tax and settlements
Section V - European Law
Section VI - General

PART C - ANTI-AVOIDANCE
Section I - Transfers
Section II - Settlements
Section III - Other anti-avoidance legislation

PART D - INTERNATIONAL AGREEMENTS
Section I - Double taxation treaties
Section II - Treaty on Functioning of EU
Section III - Agreements for tax regularisation and taxation at source

Index

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