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Using numerous worked examples and illustrations Tolley's UK Taxation of Trusts helps clarify the highly complex subject of the taxation of both onshore and offshore trusts. It brings together all the necessary information in one concise and comprehensive guide.
The book is divided into two parts for ease of reference. Part I deals with the taxation of the various type of UK residence trustss and Part II examines the UK taxation implications of setting up and running offshore trusts.
The book has been updated to incorporate changes made by the Finance Act 2016. Main changes include:-