Tax Advisers' Guide to Trusts, 4th edition
By Nigel Eastaway, Ian Richards and Jacquelyn Kimber
Tailor-made for tax practitioners, Tax Advisers’ Guide to Trusts demystifies the complex subject of trusts and explains the tax rules and the way in which trusts can be used in practice as a flexible and effective means of wealth accumulation and protection in an uncertain world.
This new edition has been fully updated to take account of:
The modernisation of trusts legislation contained in Finance Act 2006HMRC's recent guidance on trust management expensesDevelopments on the settlement provisions arising from the Arctic Systems caseKey case lawWith worked examples and case studies throughout,this book will help you to make the right decisions regarding your clients trusts.
Bibliographic detail
ISBN/ISSN: 978 1 84592 345 7
Publication Date: Dec-10
Format: Paperback
Availability: In Print
Contents
1 A Useful Relationship
2 Main Trust Legislation
3 Trust Formalities
4 Powers and Duties of Trustees
5 Residence and Domicile
6 Main Taxation Rules Applicable to Trusts
7 Relevant Property Trusts
8 Bare Trusts and Interest in Possession Trusts
9 Trusts fro Children and Young Adults
10 Foreign Trusts
11 Charitable Trusts
12 Purpose and Heritage Trusts and Foundations
13 Protective and Vulnerable Person Trusts
14 Asset Protection Trusts
15 Wills, Trusts and Statutory Trusts
16 Employee Trusts
17 Trusts of Land
18 Pension Funds
19 Trust Tax Returns