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OverviewThis title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible. As well as background to trusts and trustees powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them- these cause practitioners the biggest headache. There are also important chapters in residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with. The commentary is updated in line with recent important case developments including Routier, and Quentin Skinner. The impact of Brexit, and Covid-19, including the Stamp Duty holiday, is covered, as is the introduction of new intestacy rules in February 2020, and the impact of the new money laundering regulations on trusts. Recent changes to the Inheritance Tax Act 1984 (s.48(3) (excluded property) and s. 81 (settlements)) are also covered. This new edition contains a significant number of new worked examples to illustrate the points made in the commentary. A digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - onlinesales@bloomsburyprofessional.com Full Product DetailsAuthor: Jacquelyn Kimber , Julie BellPublisher: Bloomsbury Publishing PLC Imprint: Bloomsbury Professional Edition: 7th edition Weight: 0.600kg ISBN: 9781526523907ISBN 10: 1526523906 Pages: 920 Publication Date: 22 August 2024 Audience: Professional and scholarly , Professional & Vocational Format: Paperback Publisher's Status: Forthcoming Availability: To order  Table of ContentsReviewsThe text is well researched with references to many key cases and legislation. It also contains some helpful worked examples. It is a useful text to have on your bookshelf -- Gill Steel * Lawskills * The text is well researched with references to many key cases and legislation. It also contains some helpful worked examples. It is a useful text to have on your bookshelf. -- Gill Steel * Lawskills (of the previous edition) * Author InformationJacquelyn Kimber is a Tax Partner at Newby Castleman in Leicester. Julie Bell is a private client expert dealing in all aspects of private client law, including Wills, inheritance tax planning, trust creation and administration, Lasting Powers of Attorney, deputyship work and charities. Tab Content 6Author Website:Countries AvailableAll regions |
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