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Tax Advisers' Guide to Trusts 5th Edition

Tax Advisers' Guide to Trusts 5th Edition

Author: Nigel Eastaway; Jacqueline Kimber; Ian Richards
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781780436081

Previous Edition ISBN: 9781845923457
Published In: February 2016
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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Tax Advisers' Guide to Trusts, 5th ed demystifies the complex subject of trusts by explaining relevant tax rules and the way in which trusts can be used in practice in a context of uncertainty.

Examples and case studies are used to supplement and illustrate the text, providing practical guidance throughout. This is a comprehensive treatment of the subject that includes coverage of:-

The history and nature of trusts
The formalities required within the system Relevant trust legislation
The powers and duties of trustees
An explanation of the importance of residence and domicile
The main taxation rules relating to trusts

To provide further in-depth analysis, the fifth edition also covers: the rules relating to relevant property trusts; bare trusts; interest in possession trusts; trusts for children and young adults; foreign trusts; charitable trusts; purpose and heritage trusts and foundations; protective and vulnerable persons trusts; asset protection and employee trusts; a discussion of wills, will trusts, statutory trusts and trusts of land and pension funds; and an explanation of the completion of trust tax returns.

Fully updated to take account of the many changes which have taken place since the last edition, Tax Advisers' Guide to Trusts, 5th ed examines all the main trust legislation, including changes up to and including the Finance (No. 2) Act 2015, as well as the introduction of FATCA reporting to HMRC and registration with the IRS.

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