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Trust taxation

Author: Emma Chamberlain; Chris Whitehouse
Publisher: London : Sweet & Maxwell, 2011.
Edition/Format:   Print book : English : 3rd edView all editions and formats
Summary:
"Trust Taxation covers the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment of the various different types of trusts. The book covers the tax consequences of creating and ending a trust, as well as the tax issues to consider during the lifetime of each type of trust and on distributions to beneficiaries."--Publisher's website.
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Document Type: Book
All Authors / Contributors: Emma Chamberlain; Chris Whitehouse
ISBN: 9780414043350 0414043359
OCLC Number: 653082852
Notes: Previous edition: 2008.
Description: lix, 1679 pages : illustrations ; 25 cm
Contents: pt. l. General. The trust --
Categorisation of foreign entities and trusts --
Residence and domicile status of individuals --
Residence of trustees and companies --
Taxation of non residents and foreign domicilliaries --
basic principles --
pt. ll. Income tax. Income tax of non-settlor-interested trusts --
UK resident --
Income tax and CGT issues arising in relation to settlor-interested UK resident trusts --
Income tax of non-resident trusts --
the foreign dimension --
pt. lll. Capital gains tax. CGT definitions --
CGT on creation of a settlement --
Actual disposals --
Deemed disposals of trustees --
Roll-over relief --
Entrepreneurs' relief --
Incorporation relief --
Enterprise investment scheme (EIS) deferral relief --
Share sales and deferred consideration; earn-outs; share buy-backs. priority of reliefs --
CGT hold-over relief --
Offshore trusts --
The disposal of a beneficial interest --
Loss relief --
pt. lV. Inheritance tax. Inheritance tax, reservation of benefit and pre-owned assets income tax --
an introduction --
The 2006 IHT rules --
an overview --
IHT definitions and classifications --
Creation of settlements --
The tax treatment of qualifying and non-qualifying interests in possession and reversionary interests including valuation issues, leases, reliefs, melville schemes and sales --
When IHT is charged on qualifying interest in possession trusts (including transitional relief) --
Immediate post-death interests and other qualifying interests in possession --
Taxation of relevant property settlements --
Accumulation and maintenance (A-M) trusts --
Excluded property, foreign IHT issues and non-domicilliaries --
Liabilities --
Reservation of benefit and settled property --
Pre-owned assets income tax regime --
pt. V. Specialist topics. Trusts for minors and older children --
Trusts for vulnerable and disabled beneficiaries --
Reverter to settlor trusts --
Tax efficient will drafting --
Deeds of variation, disclaimers and other post-death rearrangements --
Capital tax issues for personal representatives --
Pilot trusts --
Bare trusts --
Trusts and houses: capital gains tax and inheritance tax considerations --
Chattel schemes --
Businesses: BPR --
Farms: agricultural property relief --
Life policies and other insurance products held in trust --
Pension arrangements --
Employee benefit trusts --
Trusts and divorce --
Stamp duty land tax and stamp duty --
Partnership structures --
Offshore income gains --
Taxation of non-resident companies --
Checklist for private clients and trusts: planning ideas --
Disclosure, compliance, reporting and enforcement of tax liabilities.
Responsibility: Emma Chamberlain and Chris Whitehouse.

Abstract:

This title offers in-depth and practical guidance on tax planning for trusts. It explains the different inheritance tax, capitalgains tax and income tax regimes and how they apply to specific trusts.  Read more...

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