Tax Advisers Guide to Trusts 6th Edition by Nigel Eastaway, Jacquelyn Kimber, Ian Richards ISBN 9781526511799 1526511797

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ISBN 10: 1526511797
ISBN 13: 9781526511799
Author: Nigel Eastaway, Jacquelyn Kimber, Ian Richards

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 regulations
Obligatory ‘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 protections
Change to the meaning of ‘excluded property’ from 6 April 2017
Change 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.

Tax Advisers Guide to Trusts 6th Edition Table of contents:

Chapter 1: Introduction to Trusts

• What is a Trust?

• Types of Trusts

Chapter 2: The Legal Framework

• Creation and Validity of Trusts

• Duties and Powers of Trustees

Chapter 3: Taxation of Trusts

• Income Tax on Trusts

• Capital Gains Tax and Trusts

• Inheritance Tax Implications

Chapter 4: Trust Administration

• Record Keeping and Reporting

• Distributions and Beneficiaries

Chapter 5: Trust Planning and Strategy

• Using Trusts in Tax Planning

• Trusts in Estate Planning

Chapter 6: Special Types of Trusts

• Charitable Trusts

• Disabled Persons Trusts

• Offshore Trusts

Chapter 7: Recent Developments and Case Law

• Legislative Updates

• Key Cases Affecting Trusts

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Tags: Nigel Eastaway, Jacquelyn Kimber, Ian Richards, Tax Advisers, Trusts