Tolley's UK taxation of trusts

著者

• Hutton, Matthew

書誌事項

Tolley's UK taxation of trusts

by Matthew Hutton

LexisNexis, c2012

22nd ed

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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詳細情報

• NII書誌ID(NCID): BB11426606
• ISBN:
  • 9780754543510
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: liii, 514 p.
• 大きさ: 23 cm
• 分類:
  • DC22 : 343.41064
• 件名:
  • LCSH : Trusts and trustees -- Taxation -- Great Britain