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Tolley's UK Taxation of Trusts, 22nd edition

Tolley's UK Taxation of Trusts, 22nd edition

Tolley's UK Taxation of Trusts, 22nd edition

Author: Matthew Hutton
Publisher: LexisNexis U.K.
ISBN: 9780754543510
Published In: October 2012
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Author

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UK Taxation of Trusts is a concise yet comprehensive reference source for all who practise in this area. It is written by a specialist in the field to provide a detailed explanation of the impact of Income Tax, Capital Gains Tax and Inheritance Tax on the various types of trusts.

I - UK RESIDENT TRUSTS
1. Setting the Scene
2. Types of Trust
3. The Rights of Beneficiaries
4. Anti-Avoidance Rules Affecting the Settlor
5. The Position of Trustees
6. Income Tax
7. Capital Gains Tax
8. Inheritance Tax – Definitions
9. Inheritance Tax – Relevant Property Settlements: The Ten-Year Charge
10. Inheritance Tax – Relevant Property Settlements: The Exit Charge
11. Inheritance Tax – Accumulation and Maintenance Settlements (Created Before 22 March 2006)
12. Inheritance Tax – Qualifying Interest in Possession Settlements
13. Stamp Taxes
14. Charitable Trusts
15. Starting a Trust: Tax and Tax Planning
16. Running a Trust: Tax Planning
17. Ending a Trust: Tax and Tax Planning
18. Compliance – Income Tax
19. Compliance – Capital Gains Tax
20. Compliance – Inheritance Tax
21. Compliance – The Interest and Penalty Regimes

II - NON-UK RESIDENT TRUSTS
22. Residence, Ordinary Residence And Domicile
23. Income Tax
24. Capital Gains Tax
25. Inheritance Tax
26. Tax Planning Issues for Offshore Trusts

By Matthew Hutton MA (Oxon), CTA (Fellow), TEP

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