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9781780436081 English 1780436084 Tax Advisers' Guide to Trusts is a popular text covering all aspects of the taxation of trusts in the UK, from interpreting the legislation and identifying the risks in what has become an increasingly complex area, to highlighting key planning opportunities for tax and legal advisors to help their clients reduce their tax liabilities where possible. The book concentrates on UK tax rules applicable to trusts, resident in the UK or abroad. There is a useful appendices section containing extracts from the major trust and other relevant legislation as a useful source of reference to practitioners who may be less familiar with this area. This fifth edition brings the subject up-to-date with the Finance Act 2014, as well as a number of important new cases. Contents include: Main Trust Legislation * Trust Formalities Prelims * Powers and Duties of Trustees * Residence and Domicile * Main Taxation Rules Applicable to Trusts * Relevant Property Trusts * Bare Trusts and Interest in Possession Trusts * Trusts for Children and Young Adults * Foreign Trusts * Charitable Trusts * Purpose and Heritage Trusts and Foundations * Protective and Vulnerable Person Trusts * Asset Protection Trusts * Wills, Trusts, and Statutory Trusts * Employee Trusts * Trusts of Land * Pension Funds * Trust Tax Returns., Tax Advisers' Guide to Trusts, 5th edition is a popular text covering all aspects of the taxation of trusts, from interpreting the legislation and identifying the risks in what has become an increasingly complex area, to highlighting key planning opportunities for tax and legal advisors to help their clients reduce their tax liabilities where possible. The book concentrates on UK tax rules applicable to trusts, resident in the UK or abroad.There is a useful appendices section contains extracts from the major trust and other relevant legislation as a useful source of reference to practitioners who may be less familiar with this area. The new edition brings this subject up-to-date with the Finance Act 2014 as well as a number of important new cases.Contents:Chapter 1: A Useful Relationship; Chapter 2: Main Trust Legislation; Chapter 3: Trust Formalities Prelims; 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.Previous edition ISBN: 9781845923457, Tax Advisers' Guide to Trusts, Fifth Edition demystifies the complex subject of trusts by explaining relevant tax rules and the way in which trusts can be used in practice in a context of uncertainty. Examples and case studies are used to supplement and illustrate the text, providing practical guidance throughout. This is a comprehensive treatment of the subject that includes coverage of: The history and nature of trusts, The formalities required within the system, Relevant trust legislation, The powers and duties of trustees, An explanation of the importance of residence and domicile, The main taxation rules relating to trusts, To provide further in-depth analysis, the fifth edition also covers: the rules relating to relevant property trusts; bare trusts; interest in possession trusts; trusts for children and young adults; foreign trusts; charitable trusts; purpose and heritage trusts and foundations; protective and vulnerable persons trusts; asset protection and employee trusts; a discussion of wills, will trusts, statutory trusts and trusts of land and pension funds; and an explanation of the completion of trust tax returns. Fully updated to take account of the many changes which have taken place since the last edition. Tax Advisers' Guide to Trusts, Fifth Edition examines all the main trust legislation, including changes up to and including the Finance (No. 2) Act 2015, as well as the introduction of FATCA reporting to HMRC and registration with the IRS. Tax Advisers' Guide to Trusts is an essential title for tax practitioners working in this complex field. Book jacket.
9781780436081 English 1780436084 Tax Advisers' Guide to Trusts is a popular text covering all aspects of the taxation of trusts in the UK, from interpreting the legislation and identifying the risks in what has become an increasingly complex area, to highlighting key planning opportunities for tax and legal advisors to help their clients reduce their tax liabilities where possible. The book concentrates on UK tax rules applicable to trusts, resident in the UK or abroad. There is a useful appendices section containing extracts from the major trust and other relevant legislation as a useful source of reference to practitioners who may be less familiar with this area. This fifth edition brings the subject up-to-date with the Finance Act 2014, as well as a number of important new cases. Contents include: Main Trust Legislation * Trust Formalities Prelims * Powers and Duties of Trustees * Residence and Domicile * Main Taxation Rules Applicable to Trusts * Relevant Property Trusts * Bare Trusts and Interest in Possession Trusts * Trusts for Children and Young Adults * Foreign Trusts * Charitable Trusts * Purpose and Heritage Trusts and Foundations * Protective and Vulnerable Person Trusts * Asset Protection Trusts * Wills, Trusts, and Statutory Trusts * Employee Trusts * Trusts of Land * Pension Funds * Trust Tax Returns., Tax Advisers' Guide to Trusts, 5th edition is a popular text covering all aspects of the taxation of trusts, from interpreting the legislation and identifying the risks in what has become an increasingly complex area, to highlighting key planning opportunities for tax and legal advisors to help their clients reduce their tax liabilities where possible. The book concentrates on UK tax rules applicable to trusts, resident in the UK or abroad.There is a useful appendices section contains extracts from the major trust and other relevant legislation as a useful source of reference to practitioners who may be less familiar with this area. The new edition brings this subject up-to-date with the Finance Act 2014 as well as a number of important new cases.Contents:Chapter 1: A Useful Relationship; Chapter 2: Main Trust Legislation; Chapter 3: Trust Formalities Prelims; 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.Previous edition ISBN: 9781845923457, Tax Advisers' Guide to Trusts, Fifth Edition demystifies the complex subject of trusts by explaining relevant tax rules and the way in which trusts can be used in practice in a context of uncertainty. Examples and case studies are used to supplement and illustrate the text, providing practical guidance throughout. This is a comprehensive treatment of the subject that includes coverage of: The history and nature of trusts, The formalities required within the system, Relevant trust legislation, The powers and duties of trustees, An explanation of the importance of residence and domicile, The main taxation rules relating to trusts, To provide further in-depth analysis, the fifth edition also covers: the rules relating to relevant property trusts; bare trusts; interest in possession trusts; trusts for children and young adults; foreign trusts; charitable trusts; purpose and heritage trusts and foundations; protective and vulnerable persons trusts; asset protection and employee trusts; a discussion of wills, will trusts, statutory trusts and trusts of land and pension funds; and an explanation of the completion of trust tax returns. Fully updated to take account of the many changes which have taken place since the last edition. Tax Advisers' Guide to Trusts, Fifth Edition examines all the main trust legislation, including changes up to and including the Finance (No. 2) Act 2015, as well as the introduction of FATCA reporting to HMRC and registration with the IRS. Tax Advisers' Guide to Trusts is an essential title for tax practitioners working in this complex field. Book jacket.