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Tax Advisers' Guide to Trusts, 5th ed demystifies the complex subject of trusts by explaining relevant tax rules and the way in which trusts can be used in practice in a context of uncertainty.
Examples and case studies are used to supplement and illustrate the text, providing practical guidance throughout. This is a comprehensive treatment of the subject that includes coverage of:-
Fully updated to take account of the many changes which have taken place since the last edition, Tax Advisers' Guide to Trusts, 5th ed examines all the main trust legislation, including changes up to and including the Finance (No. 2) Act 2015, as well as the introduction of FATCA reporting to HMRC and registration with the IRS.