内容

目次

PART A - PLANNING Section I - Introduction Section II - UK domiciliaries Section III - Existing trusts Section IV - Trust distributions Section V - Non-domiciliaries Section VI - Practical issues Section VII - Business Section VIII – Emigration PART B - LEGAL FRAMEWORK Section I - Territorial limits Section II - Residence and domicile Section III - The remittance basis Section IV - Inheritance Tax and settlements Section V - European Law Section VI – General PART C - ANTI-AVOIDANCE Section I - Transfers Section II - Settlements Section III - Other anti-avoidance legislation PART D - INTERNATIONAL AGREEMENTS Section I - Double taxation treaties Section II - Treaty on Functioning of EU Section III - Agreements for tax regularisation and taxation at source Index