Tolley's UK Taxation of Trusts

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