This 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
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
Capital Gains Tax 2020/21 is an invaluable title for those who deal with capital gains tax on a regular basis. It examines the current legislation and HMRC guidance in a clear, comprehensive style and
