Tax Advisers' Guide to Trusts

Fifth Edition

By Nigel Eastaway, Jacquelyn Kimber, Ian Richards

Tax Advisers' Guide to Trusts is a popular text covering all aspects of the taxation of trusts in the UK, from interpreting the legislation and identifying the risks in what has become an increasingly complex area, to highlighting key planning opportunities for tax and legal advisors to help their clients reduce their tax liabilities where possible. The book concentrates on UK tax rules applicable to trusts, resident in the UK or abroad. There is a useful appendices section containing extracts from the major trust and other relevant legislation as a useful source of reference to practitioners who may be less familiar with this area. This fifth edition brings the subject up-to-date with the Finance Act 2014, as well as a number of important new cases. Contents include: Main Trust Legislation * Trust Formalities Prelims * Powers and Duties of Trustees * Residence and Domicile * Main Taxation Rules Applicable to Trusts * Relevant Property Trusts * Bare Trusts and Interest in Possession Trusts * Trusts for Children and Young Adults * Foreign Trusts * Charitable Trusts * Purpose and Heritage Trusts and Foundations * Protective and Vulnerable Person Trusts * Asset Protection Trusts * Wills, Trusts, and Statutory Trusts * Employee Trusts * Trusts of Land * Pension Funds * Trust Tax Returns.


Publication Date: 4/5/2016
Format: Paper
ISBN: 9781780436081