Tolley's UK Taxation of Trusts

Tolley's UK Taxation of Trusts

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This work offers an explanation of the impact of income tax, capital gains tax and inheritance tax on the various types of trusts, including chapters covering the UK taxation of offshore trusts. It has worked examples and illustrations, references to the Inland Revenue Trust Manual, and includes the provisions of the Finance Act 2001
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Product details

  • Paperback
  • 148 x 228 x 18mm | 381.02g
  • Tolley Publishing
  • London, United Kingdom
  • 11th edition
  • index
  • 0754512223
  • 9780754512226

Table of contents

Part 1 UK Resident Trusts: - Introduction; Types of Trust; Rights of Beneficiaries; The Settlor - Anti-Avoidance Provisions; Trustees Tax Liabilities and Compliance in Summary; Income Tax; Capital Gains Tax; Inheritance Tax - Definitions; Inheritance Tax - Interest in Possession Settlements; Inheritance Tax - Accumulation and Maintenance Settlements; Inheritance Tax - Discretionary Settlements; Discretionary Settlements - The Proportionate Charge; Discretionary Settlements Made before 27 March 1974; Inheritance Tax - Administrative Matters; The Use of Discretionary Settlements; The Use of Non-Discretionary Settlements; Charities; Self Assessment. Part 2 Offshore Resident Trusts: Residence, Ordinary Residence and Domicile; Income Tax; Capital Gains Tax; Inheritance Tax; The Use of Offshore Trusts in Tax Planning.
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