Tolley's UK Taxation of Trusts 2017-18

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. Trusts for disabled beneficiaries
16. Trusts for employees
17. Starting a Trust: Tax and Tax Planning;
18. Running a Trust: Tax Planning;
19. Ending a Trust: Tax and Tax Planning;
20. Compliance – Income Tax;
21. Compliance – Capital Gains Tax;
22. Compliance – Inheritance Tax;
23A. Compliance – The Interest and Penalty Regimes;
23B. Compliance: General Anti-avoidance

II - NON-UK RESIDENT TRUSTS;
24. Residence, Ordinary Residence And Domicile ;
25. Income Tax;
26. Capital Gains Tax;
27. Inheritance Tax;
28. Tax Planning Issues for Offshore Trusts