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Tax Advisers' Guide to Trusts

By: Nigel Eastaway, Jacquelyn Kimber, Ian Richards
Media of Tax Advisers' Guide to Trusts
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Published: 16-01-2020
Format: Paperback
Edition: 6th
Extent: 1424
ISBN: 9781526511799
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP: £150.00
Online price : £112.50
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About Tax Advisers' Guide to Trusts

Demystifies the subject of tax 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.

This book concentrates on the UK tax rules applicable to trusts, resident in the UK, or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible.

Since the last edition was published in early 2016 (reflecting F (No. 2) A 2015), there has been significant legislative change reflected in several Finance Acts, in relation to the following areas:

Capital gains tax
Income tax
Various indirect tax changes that may affect trustees, eg increased SDLT rates etc
Numerous changes made to the rules relating to pension administration.

The new edition also covers some significant cases which have emerged since the last edition including:
The Rangers Football Club Plc v Advocate General for Scotland [2017] UKSC 45, re EBTs and payments of earnings, particularly relevant to trustees of employee trusts.
Barclays Wealth Trustees (Jersey) Ltd & Anor v HMRC [2017] EWCA Civ 1512, re excluded property trust status and the treatment of inter-trust transfers

Table Of Contents

Table of statutes
Table of statutory instruments
Table of cases
Abbreviations and references
Chapter 1: A Useful Relationship
Chapter 2: Main Trust Legislation
Chapter 3: Trust Formalities
Chapter 4: Powers and Duties of Trustees

Chapter 5: Residence and Domicile

Chapter 6: Main Taxation Rules Applicable to Trusts
Chapter 7: Relevant Property Trusts
Chapter 8: Bare Trusts and Interest in Possession Trusts
Chapter 9: Trusts for Children and Young Adults

Chapter 10: Foreign Trusts
Chapter 11: Charitable Trusts
Chapter 12: Purpose and Heritage Trusts and Foundations
Chapter 13: Protective and Vulnerable Person Trusts
Chapter 14: Asset Protection Trusts

Chapter 15: Wills, Trusts and Statutory Trusts
Chapter 16: Employee Trusts
Chapter 17: Trusts of Land

Chapter 18: Pension Funds

Chapter 19: Trust Tax Returns
Appendix 1: Legislation
Wills Act 1837
Apportionment Act 1870
Settled Land Act 1925
Trustee Act 1925
Law of Property Act 1925
Administration of Estates Act 1925
Intestates' Estates Act 1952
Variation of Trusts Act 1958
Trustee Investments Act 1961
Perpetuities and Accumulations Act 1964
Powers of Attorney Act 1971
Domicile and Matrimonial Proceedings Act 1973
Inheritance (Provision for Family and Dependants) Act 1975
Enduring Powers of Attorney Act 1985
Recognition of Trusts Act 1987
Law of Property (Miscellaneous Provisions) Act 1994
Trusts of Land and Appointment of Trustees Act 1996
Trustee Delegation Act 1999
Trustee Act 2000
Proceeds of Crime Act 2002
Mental Capacity Act 2005
Lasting Powers of Attorney, Enduring Powers of Attorney and Public Guardian Regulations 2007
Perpetuities and Accumulations Act 2009
Charities Act 2011
Trusts (Capital and Income) Act 2013
Children and Families Act 2014
Market Value of Shares, Securities and Strips Regulations 2015
Appendix 2: Draft Legislation
Charities (Protection and Social Investment) Bill
Appendix 3: Capital Gains Tax - Indexation Allowance for
Individuals and Trusts
Appendix 4: Inheritance Tax Bands
Appendix 5: Period Expectation of Life (simplified)
Appendix 6: Income Tax and Capital Gains Tax for Non-resident Trusts
Appendix 7: Standard Provisions of the Society of Trust and Estate Practitioners: 1st Edition and 2nd Edition
Appendix 8: HMRC Trusts and Estates Toolkit
Appendix 9: Convention on the Law Applicable to Trusts
and on their Recognition

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