Tolley's UK Taxation of Trusts 2014-15

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