This substantial work looks at a wide range of topical tax and financial planning strategies using trusts. Essential for tax practitioners and financial advisers alike, it demonstrates the effective use of different trusts to meet financial and tax planning objectives. The book includes CGT, income tax and IHT planning and also examines the special trust arrangements used in the financial services sector.
Written by two highly qualified and experienced authors, this book helps readers to grasp the full implications, advantages and potential disadvantages of using a particular trust. The text is supported throughout by statutory references and case law precedents.
The 2022-23 edition will reflect all recent statutory and case law changes, with examples updated as necessary.