Tolley's UK Taxation of Trusts
Tolley (Verlag)
978-0-7545-4065-6 (ISBN)
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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.
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
| Erscheint lt. Verlag | 31.10.2011 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 150 x 228 mm |
| Themenwelt | Schulbuch / Wörterbuch ► Lexikon / Chroniken |
| Recht / Steuern ► EU / Internationales Recht | |
| Recht / Steuern ► Steuern / Steuerrecht ► Erbschaftsteuer / Schenkungsteuer | |
| ISBN-10 | 0-7545-4065-0 / 0754540650 |
| ISBN-13 | 978-0-7545-4065-6 / 9780754540656 |
| Zustand | Neuware |
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