Tolley's UK Taxation of Trusts

Tolley's UK Taxation of Trusts

  • Paperback
By (author)  , Revised by  , Revised by 

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Written by specialists in the field, this is 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. There are worked examples and illustrations, along with references to the "Inland Revenue Trust Manual". The text also includes the provisions of the Finance Act 2000.
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Product details

  • Paperback
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 10th Revised edition
  • index
  • 0754507068
  • 9780754507062

Table of contents

Part 1 UK resident trusts: types of trust; rights of beneficiaries; the settler - anti-avoidance provisions; trustees; 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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