Tolley's UK Taxation of Trusts 2016-17

1: Setting the scene
2: Types of trust
3: Interests 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
12: Inheritance tax: qualifying interest in possession trusts
13: Stamp taxes: liability and compliance
14: Charitable trusts
15: Trusts for disabled or vulnerable persons
16: Trusts for employees
17: Starting a trust: tax and tax planning
18: Running a trust: tax planning
19: Ending a trust: tax planning
20: Compliance: income tax and capital gains tax
21: Compliance: inheritance tax
22: Compliance: the interest and penalty regimes
23: Anti-avoidance
24: Residence and domicile
25: Income tax
26: Capital gains tax
27: Inheritance tax
28: Tax planning issues for offshore trusts: an overview