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Vol 21 No 10 Oct/Nov 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
The Taxation of Trusts 2010 isbn 9781901614459

The Taxation of Trusts 2007 with Finance Bill 2008 Update


ISBN13: 9781901614343
New Edition ISBN: 9781901614459
Previous Edition ISBN: 9781901614305
Published: April 2008
Publisher: Key Haven Publications PLC
Country of Publication: UK
Format: Paperback, A4
Price: Out of print



This Intelligence Report is a revised, updated and expanded second edition of The Taxation of Trusts Post Finance Act 2006. The new Report takes into account the changes made by both Finance Act 2007 and Income Tax Act 2007, as well as the recent important House of Lords decision on settlements, Jones v Garnett and the changes proposed in the Finance Bill 2008. The Report also contains a new chapter on calculating charges to Inheritance Tax on relevant property settlements.

The author deals with the major changes introduced by Finance Acts 2006 and 2007 and Income Tax Act 2007 to inheritance tax, capital gains tax and income tax as they affect trusts, their settlors and beneficiaries. An important feature of the Report is the pragmatic discussion of new strategies for survival under the new regime.

The Intelligence Report is intended primarily for barristers, solicitors, accountants, chartered tax advisers, professional trustees, officers of trust corporations and other professionals who already have a working knowledge of the United Kingdom taxation of trusts before the 2006 changes. The report comprises 236 A4 pages and was published in January 2008. There is an additional supplement with the book, a Finance Bill 2008 Update by Robert Venables Q.C. published April 2008.

Robert Venables Q.C. is an acknowledged expert on taxation, particularly the taxation of trusts, inheritance tax and offshore and international taxation. He is the author of several seminal works on trusts and taxation, including Non-Resident Trusts and Inheritance Tax Planning.

  • Originally published in January 2008 as The Taxation of Trusts 2007

Subjects:
Equity and Trusts, Taxation
Contents:
Chapter 1 The New World
Chapter 2 First Principles
Chapter 3 Important Concepts, Old and New
Chapter 4 Recognised and Unrecognised Interests in Possession
Chapter 5 Immediate Post-death Interests
Chapter 6 Transitional Serial Interest Type I: Section 49C Interests
Chapter 7 Transitional Serial Interest Type II: Section 49D Interests
Chapter 8 Transitional Serial Interest Type III: Section 49E Interests
Chapter 9 Disabled Persons Interest
Chapter 10 Taxation of Interest in Possession Trusts
Chapter 11 Accumulation and Maintenance Trusts
Chapter 12 Section 71A Trusts for Bereaved Minors
Chapter 13 Section 71D Age 18-to-25 Trusts
Chapter 14 Insurance Policies
Chapter 15 Wills and Variations of the Estates of Deceased Persons
Chapter 16 Capital Gains Tax: Inheritance Tax Related Changes
Chapter 17 Capital Gains Tax: Other Changes
Chapter 18 Income Tax Changes
Chapter 19 Gifts with Reservation of Benefit and Previously Owned Assets
Chapter 20 Strategies for pre-B Day interest in possession Trusts
Chapter 21 Strategies for pre-B Day accumulation and maintenance Trusts
Chapter 22 Strategies Using New Trusts
Chapter 22A The Income Tax Settlement Provisions Post Jones v Garnett
Chapter 23 Epilogue
Appendix A Calculation of Inheritance Tax Charges on Relevant Property Trusts