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Full Description
Tax Advisers' Guide to Trusts, Sixth Edition demystifies the complex subject of trusts by explaining relevant tax rules and the way in which trusts can be used in practice as a flexible and effective means of wealth accumulation and protection. This new edition covers the significant legislative changes reflected in several Finance Acts since the publication of the last edition in 2016. These include: Introduction of the new penalty regime for offshore assets, with a higher level of penalties depending upon various factors, including territory Introduction of the Trust Registration Service by HMRC for registering new/existing trusts under anti-money laundering regulationsObligatory 'real time' CGT reporting for disposals of UK residential property Domicile and new deemed domicile rules introduced by Finance (No 2) Act 2017 and implications for settlement protectionsChange to the meaning of 'excluded property' from 6 April 2017Change to the definition of 'deemed domicile' for IHT.Also covered are some significant cases decided since the last edition, including: The Rangers Football Club Plc v Advocate General for Scotland (EBTs and payments of earnings)Barclays Wealth Trustees (Jersey) Ltd & Anor v HMRC (excluded property trust status and the treatment of inter-trust transfers)Examples and case studies are used to supplement and illustrate the text, providing practical guidance throughout.
Contents
Chapter 1Chapter 2: Main Trust Legislation Chapter 3: Trust Formalities Chapter 4: Powers and Duties of Trustees Chapter 5: Residence and Domicile Chapter 6: Main Taxation Rules Applicable to Trusts Chapter 7: Relevant Property Trusts Chapter 8: Bare Trusts and Interest in Possession Trusts Chapter 9: Trusts for Children and Young Adults Chapter 10: Foreign Trusts Chapter 11: Charitable Trusts Chapter 12: Purpose and Heritage Trusts and Foundations Chapter 13: Protective and Vulnerable Person Trusts Chapter 14: Asset Protection Trusts Chapter 15: Wills, Trusts and Statutory Trusts Chapter 16: Employee Trusts Chapter 17: Trusts of Land Chapter 18: Pension Funds Chapter 19: Trust Tax Returns Appendix 1: Legislation Appendix 2: EU Council Directive 2018/822 Draft International Tax Enforcement (Disclosable Arrangements) Regulations 2019 Appendix 3: Capital Gains Tax - Indexation Allowance for Individuals and Trusts Appendix 4: Inheritance Tax Bands Appendix 5: Period Expectation of Life (simplified) Appendix 6: Income Tax and Capital Gains Tax for Non-resident Trusts Appendix 7: Standard Provisions of the Society of Trust and Estate Practitioners: 1st Edition and 2nd Edition Appendix 8: HMRC Trusts and Estates Toolkit Appendix 9: Convention on the Law Applicable to Trusts and on their RecognitionAppendix 10: Advice on GOV.UK
