Tax Advisers' Guide to Trusts

Tax Advisers' Guide to Trusts is a popular text covering all aspects of the taxation of trusts in the UK, from interpreting the legislation and identifying the risks in what has become an increasingly complex area, to highlighting key planning opportunities for tax and legal advisors to help their clients reduce their tax liabilities where possible. The book concentrates on UK tax rules applicable to trusts, resident in the UK or abroad. There is a useful appendices section containing extracts from the major trust and other relevant legislation as a useful source of reference to practitioners who may be less familiar with this area. This fifth edition brings the subject up-to-date with the Finance Act 2014, as well as a number of important new cases. Contents include: Main Trust Legislation * Trust Formalities Prelims * Powers and Duties of Trustees * Residence and Domicile * Main Taxation Rules Applicable to Trusts * Relevant Property Trusts * Bare Trusts and Interest in Possession Trusts * Trusts for Children and Young Adults * Foreign Trusts * Charitable Trusts * Purpose and Heritage Trusts and Foundations * Protective and Vulnerable Person Trusts * Asset Protection Trusts * Wills, Trusts, and Statutory Trusts * Employee Trusts * Trusts of Land * Pension Funds * Trust Tax Returns.

Nigel Eastaway is a Tax Partner at MacIntyre Hudson. He is an expert on share valuations, forensic matters and the taxation of intellectual property and has acted as an expert witness on a number of well-known cases.Jacquelyn Kimber is a Head of Business Tax Group at Moore Stephens LLP. She has over ten years' experience advising both corporate and non-corporate clients on a broad range of UK and international tax issues, including tax-efficient ownership structures, as well as employee incentives.Ian Richards is a barrister at Pump Court Tax Chambers. He advises in all areas of tax, especially in respect of offshore trusts and non-domiciled UK residents, personal tax planning for high net worth individuals (including many household names in the entertainment sector and other industries) and providing tax strategies for sheltering future profits and gains.