Tolley's UK Taxation of Trusts
Tolley's UK Taxation of Trusts
Hutton, Matthew; Ferrier, Ian
LexisNexis UK
10/2008
Mole
Inglês
9780754534792
0754534790
Explains the impact of income tax, capital gains tax and inheritance tax on the various types of trusts. This book also covers the UK taxation of offshore trusts, references to the Revenue Trust Manual, and the provisions of the Finance Act 2007 (including the changes to the IHT treatment of trusts).
PART 1 - UK Resident Trusts; 1. Setting the scene; 2. Types of trust; 3. Interests of beneficiaries; 4. The settler - Anti-avoidance provisions; 5. Trustees' tax liability and compliance in summary; 6. Income Tax; 7. Capital Gains Tax; 8. Inheritance Tax - Definitions; 9. Inheritance Tax - Interest in possession settlements; 10. Inheritance Tax - Accumulation and maintenance settlements (created before 22 March 2006); 11. Inheritance Tax - 'Relevant Property' settlements - The ten year charge; 12. 'Relevant Property' settlements - The exit charge; 13. Discretionary settlements made before 27 March 1974; 14. Inheritance Tax - Administrative matters; 15. The use of 'relevant property' settlements; 16. The use of non-discretionary settlements - before 22 March 2006 and those still within the Section 49(1) regime; 17. Charities; 18. Self-Assessment; 19. Stamp Duty Land Tax; PART 2 - Non-UK Resident Trusts; 20. Residence, ordinary residence and domicile; 21. Income Tax; 22. Capital Gains Tax; 23. Inheritance Tax; 24. The use of offshore trusts in tax planning; Appendices; Index.
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Explains the impact of income tax, capital gains tax and inheritance tax on the various types of trusts. This book also covers the UK taxation of offshore trusts, references to the Revenue Trust Manual, and the provisions of the Finance Act 2007 (including the changes to the IHT treatment of trusts).
PART 1 - UK Resident Trusts; 1. Setting the scene; 2. Types of trust; 3. Interests of beneficiaries; 4. The settler - Anti-avoidance provisions; 5. Trustees' tax liability and compliance in summary; 6. Income Tax; 7. Capital Gains Tax; 8. Inheritance Tax - Definitions; 9. Inheritance Tax - Interest in possession settlements; 10. Inheritance Tax - Accumulation and maintenance settlements (created before 22 March 2006); 11. Inheritance Tax - 'Relevant Property' settlements - The ten year charge; 12. 'Relevant Property' settlements - The exit charge; 13. Discretionary settlements made before 27 March 1974; 14. Inheritance Tax - Administrative matters; 15. The use of 'relevant property' settlements; 16. The use of non-discretionary settlements - before 22 March 2006 and those still within the Section 49(1) regime; 17. Charities; 18. Self-Assessment; 19. Stamp Duty Land Tax; PART 2 - Non-UK Resident Trusts; 20. Residence, ordinary residence and domicile; 21. Income Tax; 22. Capital Gains Tax; 23. Inheritance Tax; 24. The use of offshore trusts in tax planning; Appendices; Index.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
