Tax Advisers' Guide to Trusts

ISBN-13: 9781526511799 / Angielski

Nigel Eastaway; Jacquelyn Kimber; Ian Richards

Spis treści

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 Appendix 2: EU Council Directive 2018/822 Draft International Tax Enforcement (Disclosable Arrangements) Regulations 2019 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 Appendix 10: Advice on GOV.UK