Tolley's UK taxation of trusts

著者

書誌事項

Tolley's UK taxation of trusts

by Matthew Hutton

LexisNexis, c2011

21st ed

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

UK Taxation of Trusts is a concise yet comprehensive reference source for all who practise in this area. It is written by a specialist in the field to provide a detailed explanation of the impact of Income Tax, Capital Gains Tax and Inheritance Tax on the various types of trusts.

目次

  • I - UK RESIDENT TRUSTS
  • 1. Setting the Scene
  • 2. Types of Trust
  • 3. The Rights of Beneficiaries
  • 4. Anti-Avoidance Rules Affecting the Settlor
  • 5. The Position of Trustees
  • 6. Income Tax
  • 7. Capital Gains Tax
  • 8. Inheritance Tax - Definitions
  • 9. Inheritance Tax - Relevant Property Settlements: The Ten-Year Charge
  • 10. Inheritance Tax - Relevant Property Settlements: The Exit Charge
  • 11. Inheritance Tax - Accumulation and Maintenance Settlements (Created Before 22 March 2006)
  • 12. Inheritance Tax - Qualifying Interest in Possession Settlements
  • 13. Stamp Taxes
  • 14. Charitable Trusts
  • 15. Starting a Trust: Tax and Tax Planning
  • 16. Running a Trust: Tax Planning
  • 17. Ending a Trust: Tax and Tax Planning
  • 18. Compliance - Income Tax
  • 19. Compliance - Capital Gains Tax
  • 20. Compliance - Inheritance Tax
  • 21. Compliance - The Interest and Penalty Regimes
  • II - NON-UK RESIDENT TRUSTS
  • 22. Residence, Ordinary Residence And Domicile
  • 23. Income Tax
  • 24. Capital Gains Tax
  • 25. Inheritance Tax
  • 26. Tax Planning Issues for Offshore Trusts

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