Tax Advisers' Guide to Trusts (Paperback, 7th edition)

This title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible. As well as background to trusts and trustees powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them- these cause practitioners the biggest headache. There are also important chapters in residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with. The commentary is updated in line with recent important case developments including Routier, and Quentin Skinner. The impact of Brexit, and Covid-19, including the Stamp Duty holiday, is covered, as is the introduction of new intestacy rules in February 2020, and the impact of the new money laundering regulations on trusts. Recent changes to the Inheritance Tax Act 1984 (s.48(3) (excluded property) and s. 81 (settlements)) are also covered. This new edition contains a significant number of new worked examples to illustrate the points made in the commentary. A digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - [email protected]

General

Imprint:	Bloomsbury Professional
Country of origin:	United Kingdom
Release date:	October 2023
Authors:	Jacquelyn Kimber • Julie Bell
Dimensions:	234 x 156mm (L x W)
Format:	Paperback
Pages:	920
Edition:	7th edition
ISBN-13:	978-1-5265-2390-7
Categories:	Books Promotions
LSN:	1-5265-2390-6
Barcode:	9781526523907

Is the information for this product incomplete, wrong or inappropriate? Let us know about it.

Does this product have an incorrect or missing image? Send us a new image.

Is this product missing categories? Add more categories.

Review This Product

No reviews yet - be the first to create one!