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Vol 21 No 9 Sept/Oct 2016

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Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Tax Advisers' Guide to Trusts 5th ed

ISBN13: 9781780436081
Previous Edition ISBN: 9781845923457
Published: February 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £130.00

In stock.

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:-

  • The history and nature of trusts
  • The formalities required within the system Relevant trust legislation
  • The powers and duties of trustees
  • An explanation of the importance of residence and domicile
  • The main taxation rules relating to trusts
To provide further in-depth analysis, the fifth edition also covers: the rules relating to relevant property trusts; bare trusts; interest in possession trusts; trusts for children and young adults; foreign trusts; charitable trusts; purpose and heritage trusts and foundations; protective and vulnerable persons trusts; asset protection and employee trusts; a discussion of wills, will trusts, statutory trusts and trusts of land and pension funds; and an explanation of the completion of trust tax returns.

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.

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