Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Sources of English Legal History: Public Law to 1750

Sources of English Legal History: Public Law to 1750

Price: £150.00

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION Pre-order Mortgage Receivership: Law and Practice



 Stephanie Tozer, Cecily Crampin, Tricia Hemans
Practical guidance to relevant law & procedure


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


This book is now Out of Print.
A new edition has been published, the details can be seen here:
Financial Planning with Trusts 2023-24 isbn 9781912386857

Financial Planning with Trusts 2022-23


ISBN13: 9781912386611
New Edition ISBN: 9781912386857
Previous Edition ISBN: 9781912386444
Published: September 2022
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print



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 2022-23 edition will reflect all recent statutory and case law changes, with examples updated as necessary.

Subjects:
Taxation
Contents:
FIRST PRINCIPLES
1. Introduction
2. Reasons for using trusts
3. The different types of trust
4. Trust fundamentals
TAXATION OF TRUSTS – GENERAL PRINCIPLES
5. General overview
6. Tax on trust income
7. Tax on trust capital gains
8. Inheritance tax and trusts
9. The relevant property regime
10. Summary of the taxation of trusts
INHERITANCE TAX PLANNING
11. Anti-avoidance
12. Lifetime planning with cash and investments
13. Lump sum inheritance tax plans
14. Trusts and the GAAR
15. Family investment companies as an alternative to trusts
INTERNATIONAL ASPECTS
16. Offshore trusts
17. Excluded property trusts
WILLS, PROBATE AND POWERS OF ATTORNEY
18. Using trusts in wills
19. Trusts and deeds of variation
20. Trusts to avoid probate
21. Lasting powers of attorney and trusts
TRUSTS TO PROVIDE FINANCIAL PROTECTION ON DEATH
22. Trusts of life assurance protection plans
23. Relevant life policies/trusts
INVESTMENTS
24. Trustee investment strategies
25. Single premium bonds held in trust98
PENSIONS
26. Death benefits under registered pension schemes
27. By-pass trusts
28. Qualifying non-UK pension schemes (QNUPS)
TRUSTS AND THE PRIVATE BUSINESS
29. Trusts for business protection and succession
30. Shares in the family private trading company
TRUSTS FOR RESIDENTIAL PROPERTY
31. Principal private residence
32. Other properties
OTHER USES OF TRUSTS
33. Chattels
34. Asset protection trusts
35. Trusts to reduce the costs of care
36. Personal injury trusts
37. Trusts for the disabled and the vulnerable
COMPLIANCE AND ADMINISTRATION
38. Dealing with HMRC – trust income, capital gains and IHT
39. Beneficial ownership – registration, disclosure, the CRS and FATCA
40. Money laundering and the Trust Registration Service
41. Facilitating adviser charging through investments in trust
GLOSSARY
42. Glossary of trust terms
Appendix – Statutory instruments
Table of primary legislation
Table of statutory instruments
Index of cases

Series: Claritax Specialist Tax Annuals

Pension Tax Guide 2023-24 ISBN 9781912386864
Published September 2023
Claritax Books
£125.00
Advising British Expats: Tax Compliance and Planning 2023-24 ISBN 9781912386871
Published August 2023
Claritax Books
£115.00
Financial Planning with Trusts 2023-24 ISBN 9781912386857
Published August 2023
Claritax Books
£125.00
Property Investment: A Tax Guide 2023-24 ISBN 9781912386888
Published August 2023
Claritax Books
£125.00
A-Z of Plant & Machinery 2023-24 ISBN 9781912386765
Published April 2023
Claritax Books
£95.00
Capital Allowances 2023-24 ISBN 9781912386758
Published April 2023
Claritax Books
£125.00
Property Investment: A Tax Guide 2022-23 ISBN 9781912386710
Published September 2022
Claritax Books
Out of print
Advising British Expats: Tax Compliance and Planning 2022-23 ISBN 9781912386703
Published August 2022
Claritax Books
Out of print
Pension Tax Guide 2022-23 ISBN 9781912386697
Published July 2022
Claritax Books
Out of print
A-Z of Plant & Machinery 2022-23 ISBN 9781912386673
Published April 2022
Claritax Books
Out of print
Capital Allowances 2022-23 ISBN 9781912386666
Published April 2022
Claritax Books
Out of print
Advising British Expats: Tax Compliance and Planning 2021-22 ISBN 9781912386482
Published October 2021
Claritax Books
Out of print
Pension Tax Guide 2021-22 ISBN 9781912386437
Published September 2021
Claritax Books
Out of print
Financial Planning with Trusts 2021-22 ISBN 9781912386444
Published July 2021
Claritax Books
Out of print
A-Z of Plant & Machinery 2021-22 ISBN 9781912386383
Published May 2021
Claritax Books
Out of print