Tailor-made for tax practitioners, Tax Advisers' Guide to Trusts demystifies the complex subject of trusts in the UK and explains the tax rules and the way in which trusts can be used in practice as a flexible and effective means of wealth accumulation and protection in an uncertain world. Examples and case studies are used throughout to supplement and illustrate the text. This fourth edition has been updated to take account of the modernization of UK trusts legislation contained in the latest Finance Act, the UK's HM Revenue & Customs (HMRC), recent guidance on trust management expenses,...

This annual guide to corporation tax meets the everyday needs of the busy tax adviser. A collaboration by leading tax writers Satwaki Chanda, Jacquelyn Kimber and Andrew Parkes, Corporation Tax 2020/21 examines the rules, regulations and tax issues affecting companies in the UK. The 2020/21 edition examines current legislation, changes to HMRC guidance and explores the following key developments: - The rate of corporation tax is to remain at 19% - From 6 April 2020, offshore corporate property investors are subject to corporation tax on rental profits for the first time - The Structures...

Taking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2020/21 is an invaluable title for those who deal with capital gains tax on a regular basis. The latest edition examines the current legislation and HMRC guidance in a clear, comprehensive style and explores the following: - The introduction of a requirement for UK resident individuals, trustees and PRs to report and make payments on account of CGT due on disposals of residential property within 30 days of completion. Previously, the 30-day payment and...