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This substantial work looks at a wide range of topical tax and financial planning strategies using trusts. Essential for tax practitioners and financial advisers alike, it demonstrates the effective use of different trusts to meet financial and tax planning objectives. The book includes CGT, income tax and IHT planning and also examines the special trust arrangements used in the financial services sector.
Written by two highly qualified and experienced authors, this book helps readers to grasp the full implications, advantages and potential disadvantages of using a particular trust. The text is supported throughout by statutory references and case law precedents.
The 2021-22 edition has been thoroughly updated once more, with all tax rates, allowances and exemptions adjusted as appropriate. The new edition also includes: full analysis of the Supreme Court decision in the Steveley case, and the IHT impact re pension transfers; further consideration of avoiding problems when a trustee becomes mentally incapacitated; updated trust disclosure requirements; etc.