[DOWNLOAD] "Tax Advisers' Guide to Trusts" by Nigel Eastaway, Jacquelyn Kimber & Ian Richards " eBook PDF Kindle ePub Free

eBook details

Title: Tax Advisers' Guide to Trusts
Author : Nigel Eastaway, Jacquelyn Kimber & Ian Richards
Release Date : January 13, 2020
Genre: Personal Finance,Books,Business & Personal Finance,Professional & Technical,Law,
Pages : * pages
Size : 59978 KB

Description

Tax Advisers' Guide to Trusts, Sixth Edition demystifies the complex subject of trusts by explaining relevant tax rules and the way in which trusts can be used in practice as a flexible and effective means of wealth accumulation and protection.

This new edition covers the significant legislative changes reflected in several Finance Acts since the publication of the last edition in 2016. These include:

Introduction of the new penalty regime for offshore assets, with a higher level of penalties depending upon various factors, including territory

Introduction of the Trust Registration Service by HMRC for registering new/existing trusts under anti-money laundering regulations

Obligatory 'real time' CGT reporting for disposals of UK residential property

Domicile and new deemed domicile rules introduced by Finance (No 2) Act 2017 and implications for settlement protections

Change to the meaning of 'excluded property' from 6 April 2017

Change to the definition of 'deemed domicile' for IHT.

Also covered are some significant cases decided since the last edition, including:

The Rangers Football Club Plc v Advocate General for Scotland (EBTs and payments of earnings)

Barclays Wealth Trustees (Jersey) Ltd & Anor v HMRC (excluded property trust status and the treatment of inter-trust transfers)

Examples and case studies are used to supplement and illustrate the text, providing practical guidance throughout.