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Financial Planning with Trusts 2025-26

Financial Planning with Trusts 2025-26

Name: Financial Planning with Trusts 2025-26
Brand: Claritax Books
SKU: 9781917167185
Price: 1862.00 HKD
Availability: InStock
Author: John Woolley; Marcia Banner
ISBN: 9781917167185

Edited by John Woolley · Marcia Banner

Claritax Books October 2025

Specifications

ISBN-13: 9781917167185
Publisher: Claritax Books
Publication: October 2025
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

Essential for tax practitioners and financial advisers alike, this book demonstrates the effective use of different trusts to meet financial and tax planning objectives. The book includes CGT, income tax and IHT planning and also examines the special trust arrangements used in the financial services sector.

Examples of the topics covered include (among many others) lifetime IHT planning; family investment companies as alternatives to trusts; offshore trusts; trusts and deeds of variation; trustee investment strategies; death benefits under registered pension schemes; by-pass trusts; asset protection trusts; personal injury trusts; money laundering and the Trust Registration Service.

Written by two highly qualified and experienced authors, this book helps readers to grasp the full implications, advantages and potential disadvantages of using a particular trust. The text is supported throughout by statutory references and case law precedents.

The 2025-26 edition reflects all recent statutory and case law changes, with examples updated as necessary.

About the authors; Abbreviatiions; Preface; First Principles; 1.
Introduction: 2.
Reasons for using trusts: 3.
The different types of trust: 4.
Trust fundamentals: Taxation of Trusts - General Principles; 5.
General overview: 6.
Tax on trust income: 7.
Tax on trust capital gains: 8.
Inheritance tax and trusts: 9.
The relevant property regime: 10.
Summary of the taxation of trusts: Inheritance Tax Planning; 11.
Anti-avoidance: 12.
Lifetime planning with cash and investments: 13.
Lump sum inheritance tax plans: 14.
Trusts and the GAAR: 15.
Family investment companies as an alternative to trusts: International Aspects; 16.
Offshore trusts: 17.
Excluded property trusts: Wills, Probate and Powers of Attorney; 18.
Using trusts in wills: 19.
Trusts and deeds of variation: 20.
Trusts to avoid probate: 21.
Lasting powers of attorney and trusts: Trusts to Provide Financial Protection on Death; 22.
Trusts of life assurance protection plans: 23.
Relevant life policies/trusts: Investments; 24.
Trustee investment strategies: 25.
Single premium bonds held in trust: Pensions; 26.
Death benefits under registered pension schemes: 27.
By-pass trusts: 28.
Qualifying non-UK pension schemes (QNUPS): Trusts and the Private Business; 29.
Trusts for business protection and succession: 30.
Shares in the family private trading company: Trusts for Residential Property; 31.
Principal private residence: 32.
Other properties: Other Uses of Trusts; 33.
Chattels: 34.
Asset protection trusts: 35.
Trusts to reduce the costs of care: 36.
Personal injury trusts: 37.
Trusts for the disabled and the vulnerable: Compliance and Administration; 38.
Dealing with HMRC – trust income, capital gains and IHT: 39.
Beneficial ownership – registration, disclosure, the CRS and FATCA: 40.
Money laundering and the Trust Registration Service: 41.
Facilitating adviser charging through investments in trust: Glossary; 42.
Glossary of trust terms: Appendix - Statutory Instruments; Table of primary legislation; Table of statutory instruments; Index of Cases; General Index