Tolley's UK Taxation of Trusts

Tolley's UK Taxation of Trusts

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"(PUBLICATION FIRST MARKED AS OUT OF PRINT 09/10/03)Written by specialists 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, including chapters covering the UK taxation of offshore trusts. Worked examples and illustrations Brings together all the information you need in one concise guide References to the Inland Revenue Trust Manual Includes the provisions of the Finance Act 2002"show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 12th Revised edition
  • index
  • 075451675X
  • 9780754516750

Table of contents

"PART 1: UK Resident Trusts - Introduction; Types of Trust; Rights of Beneficiaries; The Settlor - Anti-Avoidance Provisions; Trustees' Tax Liability 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. Appendices; Index"show more

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