Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
Price: £275.00

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION Pre-order Mortgage Receivership: Law and Practice



 Stephanie Tozer, Cecily Crampin, Tricia Hemans
Practical guidance to relevant law & procedure


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Tax Advisers' Guide to Trusts 7th ed


ISBN13: 9781526523907
Previous Edition ISBN: 9781526511799
To be Published: May 2024
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £180.00



This title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible.

As well as background to trusts and trustees powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them- these cause practitioners the biggest headache. There are also important chapters in residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with.

The commentary is updated in line with recent important case developments including Routier, and Quentin Skinner. The impact of Brexit, and Covid-19, including the Stamp Duty holiday, is covered, as is the introduction of new intestacy rules in February 2020, and the impact of the new money laundering regulations on trusts. Recent changes to the Inheritance Tax Act 1984 (s.48(3) (excluded property) and s. 81 (settlements)) are also covered.

This new edition contains a significant number of new worked examples to illustrate the points made in the commentary.

Subjects:
Equity and Trusts, Taxation
Contents:
1. A Useful Relationship
2. Main Trust Legislation
3. Trust Formalities
4. Powers & Duties of Trustees
5. Residence & Domicile
6. Main Tax Rules Applicable to Trusts
7. Relevant Property Trusts
8. Bare Trusts & IIPs
9. Trusts for Children & Young Adults
10. Foreign Trusts
11. Charitable Trusts
12. Purpose and Heritage Trusts and Foundations
13. Protective & Vulnerable Person Trusts
14. Asset Protection Trusts
15. Wills, Trusts & Statutory Trusts
16. Employee Trusts
17. Trusts of Land
18. Pension Funds
19. Trust Tax Returns