ENGLISH

Tax Advisers' Guide to Trusts

By Ian Richards , Nigel Eastaway , Jacquelyn Kimber

Book information

Publisher
Bloomsbury Professional
Year
2020
ISBN
1526511797, 9781526511799
Language
english
Format
PDF
Filesize
7 MB (6824061 bytes)
Edition
6
Pages
1368\1354
Time added
2021-11-09 02:04:21

Description

Tax Advisers' Guide to Trusts, Sixth Edition demystifies the complex subject of trusts by explaining relevant tax rules and the way in which trusts can be used in practice as a flexible and effective means of wealth accumulation and protection. This new edition covers the significant legislative changes reflected in several Finance Acts since the publication of the last edition in 2016. These include: Introduction of the new penalty regime for offshore assets, with a higher level of penalties depending upon various factors, including territory Introduction of the Trust Registration Service by HMRC for registering new/existing trusts under anti-money laundering regulations Obligatory 'real time' CGT reporting for disposals of UK residential property Domicile and new deemed domicile rules introduced by Finance (No 2) Act 2017 and implications for settlement protections Change to the meaning of 'excluded property' from 6 April 2017 Change to the definition of 'deemed domicile' for IHT. Also covered are some significant cases decided since the last edition, including: The Rangers Football Club Plc v Advocate General for Scotland (EBTs and payments of earnings) Barclays Wealth Trustees (Jersey) Ltd & Anor v HMRC (excluded property trust status and the treatment of inter-trust transfers) Examples and case studies are used to supplement and illustrate the text, providing practical guidance throughout.

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