Taxation of Trusts 2010
This Intelligence Report is a revised, updated and further expanded third edition of "The Taxation of Trusts Post Finance Act 2006".
The new Report takes into account the changes made by Finance Acts 2008, 2009 and 2010, as well as Income Tax Act 2007.
It contains new Chapters on the Transfer of Assets Abroad Provisions and Finance Act 2010 Inheritance Tax Anti-Avoidance legislation. It states the law in force at May 1st 2010.
The author deals with the major changes introduced since Finance Act 2006 to inheritance tax, capital gains tax and income tax as they affect trusts, their settlors and beneficiaries. An important feature of the Report is the pragmatic discussion of new strategies for survival under the new regime.
The Intelligence Report is intended primarily for barristers, solicitors, accountants, chartered tax advisers, professional trustees, officers of trust corporations and other professionals who already have a working knowledge of the United Kingdom taxation of trusts.
Robert Venables Q.C. is an acknowledged expert on taxation, particularly the taxation of trusts, inheritance tax and offshore and international taxation. He is the author of several seminal works on trusts and taxation, including The Taxation of Foundations (published earlier this year), Non-Resident Trusts and Inheritance Tax Planning.
|Publisher:||Key Haven Publications plc|