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Vol 21 No 11 Nov/Dec 2016

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The Taxation of Trusts 2010


ISBN13: 9781901614459
Previous Edition ISBN: 9781901614343
Published: June 2010
Publisher: Key Haven Publications PLC
Country of Publication: UK
Format: Paperback
Price: £150.00



Despatched in 6 to 8 days.

This Intelligence Report is a revised, updated and expanded third edition of The Taxation of Trusts Post Finance Act 2006, the second edition of which was known as The Taxation of Trusts Post Finance Act 2007.

The new Report takes into account the changes made by Finance Acts 2007, 2008 and 2009, Income Tax Act 2007 and Corporation Tax Act 2009, as well as the recent developments in case law. In addition to the chapters on the Income Tax Settlement Provisions and on the Calculation of Charges to Inheritance Tax on relevant property settlements, added in the 2007 edition, the new edition contains additional chapters on The Transfer of Assets Abroad Provisions and Trusts and Foundations.

The new edition will be indispensable in considering the changes to the Taxation of Foreign Domiciliaries, introduced by Finance Act 2008. Taxation of Trusts 2010 will be updated to take into account of the PBR scheduled for December 9th 2009.

The Intelligence Report is intended primarily for barristers, solicitors, accountants, chartered tax advisers, professional trustees, officers of trust corporations and other professionals.

Subjects:
Equity and Trusts, Wills and Probate, Taxation
Contents:
The New World
First Principles
Important Concepts, Old and New
Recognised and Unrecognised Interests in Possession
Immediate Post-death Interests
Transitional Serial Interest Type I: Section 49C Interests
Transitional Serial Interest Type II: Section 49D Interests
Transitional Serial Interest Type III: Section 49E Interests
Disabled Person's Interest
Taxation of Interest in Possession Trusts
Accumulation and Maintenance Trusts
Section 71A Trusts for Bereaved Minors
Section 71D Age 18-to-25 Trusts
Insurance Policies
Wills and Variations of the Estates of Deceased Persons
Capital Gains Tax: Inheritance Tax Related Changes
Capital Gains Tax: Other Changes
Income Tax Changes
Gifts with Reservation of Benefit and Previously Owned Assets
Strategies for pre-B Day interest in possession Trusts
Strategies for pre-B Day accumulation and maintenance Trusts
Strategies Using New Trusts
The Income Tax "Settlement" Provisions Post Jones v Garnett
The Transfer of Assets Abroad Provisions
rusts and Foundations
Epilogue