Tolley's UK Taxation of Trusts 2017-18

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. Trusts for disabled beneficiaries
16. Trusts for employees
17. Starting a Trust: Tax and Tax Planning
18. Running a Trust: Tax Planning
19. Ending a Trust: Tax and Tax Planning
20. Compliance - Income Tax
21. Compliance - Capital Gains Tax
22. Compliance - Inheritance Tax
23. Compliance - The Interest and Penalty Regimes
23. Compliance: General Anti-avoidance

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