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Trust Taxation and Private Client Tax Planning 5th ed

Emma Chamberlain, Matthew Harrison, Richard Wallington

ISBN13: 9780414059900

Previous Edition ISBN: 9780414062122

Published: April 2024

Publisher: Sweet & Maxwell Ltd

Country of Publication: UK

Format: Hardback, 2 Volumes

Price: £295.00

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9780414059917

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Book & eBook Pack (ProView)
9780414059924

£383.50

This highly anticipated fifth edition of Trust Taxation and Private Client Tax Planning (formerly Trust Taxation and Estate Planning) has been completely updated and revised since it was last written in 2013, to cover all areas of private client taxation planning, including precedents.

The text has been brought completely up to date and features numerous new chapters including:

New and updated chapters on the major changes on the taxation of foreign domiciliaries
A rewrite of most chapters including excluded property trusts, insurance schemes, residence, domicile, taxation of UK real estate, SDLT and IHT and CGT planning chapters
New chapters on Trusts Register DOTAS and GAAR
New chapters on family investment companies and deferred share schemes
A new chapter on EU law and the post-Brexit situation

Subjects:: Equity and Trusts, Taxation

Contents:: Part I: General; 1. The Trust; 2. Foreign Entities and Trusts; 3. EU Considerations for Private Clients; Part II: Residence and Domicile Issues for Individuals; 4. Residence Status of Individuals Before April 6th 2013; 5. Residence Status of Individuals from April 6th 2013; 6. Domicile, Deemed Domicile and Domicile by Election; 7. Residence of Trustees, Personal Representatives and Companies; 8. Taxation of Non-residents and Foreign Domiciliaries; Part III: Income Tax; 9. Non-Settlor-Interested Trusts; 10. Settlor-Interested Trusts—Income Tax; 11. Non-Resident Trusts—The Foreign Dimension; Part IV: Capital Gains Tax; 12. Definitions; 13. Creation of a Settlement; 14. Actual Disposals; 15. Deemed Disposals of Trustees; 16. UK Resident Settlor-Interested Trusts; 17. Roll-Over Relief; 18. Entrepreneurs' Relief; 19. Incorporation Relief; 20. Enterprise Investment Scheme Relief and Seed Enterprise Investment Scheme Relief; 21. Share Sales, Deferred Consideration, Company Buy-backs and Priority of Reliefs; 22. Hold-Over Relief; 23. Non-resident Trusts Set up by UK Resident and Domiciled Settlors—the Settlor Charge under s.86; 24. Non-resident Trusts Set Up by Non-UK Resident, Dead o Foreign Domiciled Settlors: The Beneficiary Charge under s.87; 25. Offshore Income Gains; 26. The Disposal of a Beneficial Interest; 27. Loss Relief; Part V: Inheritance Tax; 28. Inheritance Tax, Reservation of Benefit and Pre-owned Assets Income Tax—An Introduction; 29. The 2006 IHT Rules—an Overview; 30. IHT Definitions and Classifications; 31. Creation of Settlements; 32. The Tax Treatment of Qualifying and Non-Qualifying Interests in Possession and Reversionary Interests Including Valuation Issues, Leases and Reliefs; 33. Purchases of Trust Interests; 34. Melville Schemes; 35. When IHT is Charged on Qualifying Interest in Possession Trusts (including Transitional Relief); 36. Immediate Post-Death Interests and Interests in Possession Held by Companies; 37. Taxation of Relevant Property Settlements; 38. Accumulation and Maintenance (A&M) Trusts; 39. Excluded Property, Foreign Inheritance Tax Issues and Non-Domiciliaries; 40. Liabilities; 41. Reservation of Benefit and Settled Property; 42. Pre-Owned Assets Income Tax Regime; Part VI: Specialist Topics; 43. Trusts for Minors and Bereaved; 44. Trusts for Vulnerable and Disabled Beneficiaries; 45. Reverter to Settlor Trusts; 46. Tax Efficient Will Drafting; 47. Deeds of Variation, Disclaimers and other Post-Death Rearrangements; 48. Tax Issues for Personal Representatives; 49. Pilot Trusts; 50. Bare Trusts; 51. Tax, Trusts and Divorce; Part VII: Houses, Chattels and Tax Planning Generally; 52. General Considerations and the Fate of Past IHT Schemes; 53. Capital Gains Tax Considerations—Principal Private Residence Relief; 54. Taxation of High Value Residential Property; 55. IHT Planning Opportunities for the UK Domiciliary; 56. Foreign Domiciliaries and Family Home; 57. Stamp Duty Land Tax; 58. Chattel Schemes; Part VIII: Business Structures; 59. Businesses: Business Property Relief; 60. Farms: Agricultural Property Relief; 61. Employee Benefit Trusts; 62. Partnership Structures; 63. Taxation of Non-resident Companies; >b>Part IX: Investments; 64. Life Policies and Other Insurance Products Held in Trust; 65. Pension Arrangements; Part X: DOTAS and Compliance; 66. Compliance Requirement to Correct; 67. Disclosure