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Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
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Trust Taxation and Private Client Tax Planning 5th ed (Book & eBook Pack)


ISBN13: 9780414059924
To be Published: April 2024
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Book & eBook Pack (ProView)
Special Offer: £326.00
(Usual price £383.50)


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Also available as
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9780414059900
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£295.00
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This essential text examines the taxation of trusts and is accessible to specialists and non-specialists. There have been many updates in this area of the law since the 4th edition published in 2014 and the 2nd supplement in 2017.

Key features of this new edition:

  • Covers all recent case law developments including reservation of benefit, business and agricultural property relief, employee benefits trusts and mistakes
  • All chapters on domicile and offshore trusts have been completely rewritten following the 2017 developments
  • Contains new chapters on the taxation of residential and commercial property to take account of all the major IHT and CGT legislation taxing non-residents from 2017 and 2019
  • Updates the compliance and disclosure chapters in the light of common reporting and requirement to correct
  • Updates to all the income tax chapters on trusts
  • A new chapter on EU considerations for private clients

Subjects:
Equity and Trusts, Taxation, eBooks
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 Consider