Overview

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.

Full Product Details

Author:   Matthew Hutton
Publisher:   LexisNexis UK
Imprint:   Tolley Publishing
Edition:   21st Revised edition
Dimensions:   Width: 15.00cm , Height: 2.60cm , Length: 22.80cm
ISBN:  

9780754540656

ISBN 10:   0754540650
Pages:   498
Publication Date:   31 October 2011
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

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

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