内容

目次

I - UK RESIDENT TRUSTS; 1. Setting the Scene; 2. Types of Trust; 3. The Rights of Beneficiaries; 4. Anti-Avoidance Rules Affecting the Settlor; 5. The Position of Trustees; 6. Income Tax; 7. Capital Gains Tax; 8. Inheritance Tax - Definitions; 9. Inheritance Tax - Relevant Property Settlements: The Ten-Year Charge; 10. Inheritance Tax - Relevant Property Settlements: The Exit Charge; 11. Inheritance Tax - Accumulation and Maintenance Settlements (Created Before 22 March 2006); 12. Inheritance Tax - Qualifying Interest in Possession Settlements; 13. Stamp Taxes; 14. Charitable Trusts; 15. Trusts for disabled beneficiaries 16. Trusts for employees 17. Starting a Trust: Tax and Tax Planning; 18. Running a Trust: Tax Planning; 19. Ending a Trust: Tax and Tax Planning; 20. Compliance - Income Tax; 21. Compliance - Capital Gains Tax; 22. Compliance - Inheritance Tax; 23A. Compliance - The Interest and Penalty Regimes; 23B. Compliance: General Anti-avoidance II - NON-UK RESIDENT TRUSTS; 24. Residence, Ordinary Residence And Domicile ; 25. Income Tax; 26. Capital Gains Tax; 27. Inheritance Tax; 28. Tax Planning Issues for Offshore Trusts