Tolley's UK taxation of trusts

著者

書誌事項

Tolley's UK taxation of trusts

by Ian Ferrier and Matthew Hutton

LexisNexis Tolley, c2005

15th ed

タイトル別名

UK taxation of trusts

大学図書館所蔵 件 / 全2件

この図書・雑誌をさがす

注記

Includes index

内容説明・目次

内容説明

Written by specialists in the field, this book provides 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. It includes worked examples and illustrations, and brings together all the information you need in one concise guide. It offers references to the "Inland Revenue Trust Manual". It also includes the provisions of the Finance Act 2005.

目次

  • PART 1: UK Resident Trusts - Setting the Scene
  • Types of Trust
  • Interests of Beneficiaries
  • The Settler - Anti-Avoidance Provisions
  • Trustees' Tax Liability and Compliance in Summary
  • 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 Exit 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
  • Appendices
  • Index

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