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The Resource Trust taxation : planning after the Finance Act 2006

Trust taxation : planning after the Finance Act 2006

Label
Trust taxation : planning after the Finance Act 2006
Title
Trust taxation : planning after the Finance Act 2006
Creator
Subject
Language
eng
Summary
This guide examines the taxation of trusts. It covers all the capital gains tax (CGT) and inheritance tax (IHT) changes on trusts since 1998 which culminated in the Finance Act (FA) 2006, including: types of trust; residence and domicile; overview of the taxation of trusts; income tax; CGT definitions; CGT on creation of a settlement; actual and deemed disposals by trustees of UK resident settlements; CGT on the disposal of a beneficial interest; CGT hold-over relief; offshore trusts; settlor-interested trusts; loss relief provisions; IHT, reservation of benefits and pre-owned assets income tax; the new IHT rules; IHT definitions and classifications; creation of settlements; qualifying interest in possession trusts; when IHT is charged on qualifying interest in possession trusts (including transitional relief); immediate post-death interests and other qualifying interests in possession after FA 2006; taxation of relevant property settlements; accumulation and maintenance trusts; excluded property settlements; liabilities; gifts with reservation of benefit and the pre-owned assets income tax regime; trusts for minors and for older children; trusts for vulnerable and disabled beneficiaries; reverter to settlor trusts; tax efficient will drafting; planning after deatch; bare trusts; the family home and chattels; business and farms; insurance-based arrangements; trusts & divorce, stamp duty land tax and stamp duty: and compliance and disclosure
http://library.link/vocab/creatorName
  • Chamberlain, E
  • Whitehouse, C
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • trust
  • capital gains tax
  • inheritance tax
Label
Trust taxation : planning after the Finance Act 2006
Instantiates
Publication
Extent
XXXV, 833 p.
Isbn
9780421965300
Label
Trust taxation : planning after the Finance Act 2006
Publication
Extent
XXXV, 833 p.
Isbn
9780421965300

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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