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【英国の信託税制　2017-18年版】

Tolley's UK Taxation of Trusts 2017-18 paper 614 p. 17

Maston, Ian 　著

在庫状況お取り寄せ	お届け予定日 1ヶ月
価格 \38,844（税込）

発行年月	2017年11月
出版社／提供元	Butterworths Tolley Ltd.
出版国	イギリス
言語	英語
媒体	冊子
装丁	paper
ページ数／巻数	614 p.
ジャンル	洋書／社会科学／法学／行政法
ISBN	9780754554004
商品コード	1023820753
国件名	イギリス
本の性格	実務向け/学術書
新刊案内掲載月	2017年11月
商品URL	https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=1023820753

内容

UK Taxation of Trusts is a portal for clear understanding of income tax, capital gains tax and inheritance tax on the various types of trusts. It also contains UK and offshore resident trusts and references to the Revenue Trust Manual.

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