Tax Advisers` Guide to Trusts, Jacquelyn Kimber, Julie Bell
Старое издание
Автор: Eastaway, Nigel Kimber, Jacquelyn Richards, Ian Название: Tax advisers` guide to trusts ISBN: 1526511797 ISBN-13(EAN): 9781526511799 Издательство: Bloomsbury Academic Цена: 179520 T Наличие на складе: Нет в наличии. Описание:
Tax Advisers' Guide to Trusts, Sixth Edition demystifies the complex subject of trusts by explaining relevant tax rules and the way in which trusts can be used in practice as a flexible and effective means of wealth accumulation and protection.
This new edition covers the significant legislative changes reflected in several Finance Acts since the publication of the last edition in 2016. These include:
Introduction of the new penalty regime for offshore assets, with a higher level of penalties depending upon various factors, including territory Introduction of the Trust Registration Service by HMRC for registering new/existing trusts under anti-money laundering regulations Obligatory 'real time' CGT reporting for disposals of UK residential property Domicile and new deemed domicile rules introduced by Finance (No 2) Act 2017 and implications for settlement protections Change to the meaning of 'excluded property' from 6 April 2017 Change to the definition of 'deemed domicile' for IHT.
Also covered are some significant cases decided since the last edition, including:
The Rangers Football Club Plc v Advocate General for Scotland (EBTs and payments of earnings) Barclays Wealth Trustees (Jersey) Ltd & Anor v HMRC (excluded property trust status and the treatment of inter-trust transfers)
Examples and case studies are used to supplement and illustrate the text, providing practical guidance throughout.
Автор: Eastaway, Nigel Kimber, Jacquelyn Richards, Ian Название: Tax advisers` guide to trusts ISBN: 1526511797 ISBN-13(EAN): 9781526511799 Издательство: Bloomsbury Academic Рейтинг: Цена: 179520.00 T Наличие на складе: Нет в наличии. Описание:
Tax Advisers' Guide to Trusts, Sixth Edition demystifies the complex subject of trusts by explaining relevant tax rules and the way in which trusts can be used in practice as a flexible and effective means of wealth accumulation and protection.
This new edition covers the significant legislative changes reflected in several Finance Acts since the publication of the last edition in 2016. These include:
Introduction of the new penalty regime for offshore assets, with a higher level of penalties depending upon various factors, including territory Introduction of the Trust Registration Service by HMRC for registering new/existing trusts under anti-money laundering regulations Obligatory 'real time' CGT reporting for disposals of UK residential property Domicile and new deemed domicile rules introduced by Finance (No 2) Act 2017 and implications for settlement protections Change to the meaning of 'excluded property' from 6 April 2017 Change to the definition of 'deemed domicile' for IHT.
Also covered are some significant cases decided since the last edition, including:
The Rangers Football Club Plc v Advocate General for Scotland (EBTs and payments of earnings) Barclays Wealth Trustees (Jersey) Ltd & Anor v HMRC (excluded property trust status and the treatment of inter-trust transfers)
Examples and case studies are used to supplement and illustrate the text, providing practical guidance throughout.
Автор: Chris Erwood, Iris Wunschmann-Lyall Название: Bloomsbury Professional Trusts and Estates Tax 2019/20 ISBN: 1526509989 ISBN-13(EAN): 9781526509987 Издательство: Bloomsbury Academic Рейтинг: Цена: 95040.00 T Наличие на складе: Невозможна поставка. Описание: Trusts and Estates 2019/20 is a practical and accessible reference book that provides clear guidance on compliance and operation under current law. This publication is indispensable when starting, running or ending a trust, or dealing with a deceased's estate.Updates for the 2019/20 edition include: Updated to Finance Act 2019 and changes in HMRC practice and guidance including the new Probate FeesCase law - including The Personal Representatives of Grace Joyce Graham (Deceased) v Revenue and Customs (business property relief), Whittaker v Hancock (Attorneys acting as PRs), Palliser v Revenue & Customs (hope value when valuing property)Changes to valuations of chattels as announced by HMRC in August 2018.Changes to the filing dates for SDLT returns which apply to trustees and executors. Written by two of the leading experts in this field, this title is packed full of tax tables and relevant commentaries to enable practitioners to gain a better understanding of current tax law so they can confidently organise their clients' financial affairs in a tax-efficient and compliant manner.This accessible reference guide has a user-friendly and logical structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked practical examples demonstrate how to apply the main principles in practice and all examples are listed in a separate table index for quick navigation.
Автор: Deborah Clark Название: Bloomsbury Professional Tax Insight - Family Investment Companies ISBN: 1526524694 ISBN-13(EAN): 9781526524690 Издательство: Bloomsbury Academic Рейтинг: Цена: 52800.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Covers the key issues to consider when exploring if a Family Investment Company is an appropriate vehicle to help with an individuals estate planning.An updated version of the Tax Insight on Family Investment Companies published in 2019. Written by an acknowledged expert in this field, Deborah Clark of Mills and Reeve, this publication explores what makes a company a FIC, considers how a company works and the potential ways to make them more bespoke.A Family Investment Company (FIC) is a bespoke vehicle which can be used as an alternative to a family trust. It is a private company whose shareholders are family members. A FIC enables parents to retain control over assets whilst accumulating wealth in a tax efficient manner and facilitating future succession planning.The commentary covers issues on how to fund the structure, what tax issues to watch out for, what rights you might give to the shares and the pros and cons of different choices. It deals with directors’ powers, the use of an unlimited company and issues around privacy and wealth protection. Different structures are explained and their benefits and disadvantages highlighted.The commentary is bought up to to date with the new corporation tax rates and dividend tax rates introduced since the previous edition was published. It also reflects the author's continued practical experience in dealing with clients in this area. New features include: - a new chapter on Estate Planning Benefits - a new chapter on Treatment on Divorce - enhanced coverage of redeemable preference shares in the chapter on share capital - an expanded shareholders agreement chapter to include more information on what should be included in the agreement - a new chapter on share valuations - a new chapter on accounts preparation for Family Investment CompaniesThe guidance given is supplemented by examples and diagrams to helpfully illustrate the concepts described.
Автор: Iris Wunschmann-Lyall, Chris Erwood Название: Core Tax Annual: Trusts and Estates 2018/19 ISBN: 1526505665 ISBN-13(EAN): 9781526505668 Издательство: Bloomsbury Academic Рейтинг: Цена: 84480.00 T Наличие на складе: Невозможна поставка. Описание: Based on Matthew Hutton's original popular reference guide, Trusts and Estates is now under the expert authorship of Iris Wunschmann-Lyall and Chris Erwood. It remains as practical and accessible as before whilst providing clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased estate. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Trusts and Estates 2018/19 a convenient and accessible resource. Worked examples, tax tables and practical commentaries help to illustrate the latest legislation and the key points of practice. The reader will not only fully understand current tax law, but be comfortable in applying it to their clients' cases. The technical information and practical know-how detailed in this book will enable the reader to organise their clients' financial affairs in a tax-efficient and compliant manner.
Автор: Clark Deborah Название: Bloomsbury Professional Tax Insight - Family Investment Companies ISBN: 1526512572 ISBN-13(EAN): 9781526512574 Издательство: Bloomsbury Academic Цена: 42240.00 T Наличие на складе: Нет в наличии. Описание: This is the first of a new series giving practitioners some guidance on specialist areas or complex areas of taxation where there is a need for some further understanding due recent changes in legislation or court decisions. Family investment companies (“FIC”) started to be used as an estate planning vehicle following the changes to the tax treatment of trusts that took place in 2006. Since then the structure has become increasingly popular, especially as corporation tax rates have been reducing. As a result they are now widely used, but the term family investment company is applied to many different types of structures, used for a wide variety of purposes. This title explores what makes a company a FIC, to consider how a company works and the potential ways to make them more bespoke, the different types of shares available, their features and when they may be appropriate. It also covers the key tax issues for funding a FIC, winding one up, privacy, reporting and asset protection features. It includes lots of examples based on real cases, and where relevant complex areas are illustrated by flowcharts and/or diagrams.
Автор: Chris Erwood, Iris Wunschmann-Lyall, Mark McLaughlin Название: Bloomsbury Professional Inheritance Tax 2021/22 ISBN: 1526518473 ISBN-13(EAN): 9781526518477 Издательство: Bloomsbury Academic Рейтинг: Цена: 126720.00 T Наличие на складе: Нет в наличии. Описание: Inheritance Tax 2021/22 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.
This essential guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library.
Updates for the 2021/22 edition include:
- HMRC confirm there will be no overarching reform to Trust taxation
- HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance
- IHT thresholds - References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold
- IHT compliance - A change in HMRC’s practice when handling applications for a clearance certificate (form IHT30)
- Covid-19
- Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19
- HMRC confirmed that payments under the coronavirus life assurance scheme are exempt from IHT
- Case law – Including:
- O’Neill v Holland (joint beneficial ownership between co-inhabitants)
- Fantini v Scrutton & Ors (purported severance of a joint tenancy)
- Cox (Executors) v HMRC [2020] UKFTT 442 TC (reinforces HMRC stance on BPR denial for furnished holiday lettings)
This accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Автор: Mark McLaughlin, Chris Erwood, Iris Wunschmann-Lyall Название: Bloomsbury Professional Inheritance Tax 2019/20 ISBN: 1526509865 ISBN-13(EAN): 9781526509864 Издательство: Bloomsbury Academic Рейтинг: Цена: 95040.00 T Наличие на складе: Невозможна поставка. Описание: Inheritance Tax 2019/20 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.This essential guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library.Updates for the 2019/20 edition include:Updated to Finance Act 2019 and changes in HMRC practice and guidanceCase law – including The Personal Representatives of Grace Joyce Graham (Deceased) v Revenue and Customs (business property relief), Hood v Revenue and Customs (gifts with reservation), Henderson & Ors v Revenue and Customs and Proles v Kohli (domicile) and Banks v Revenue and Customs (exemptions)Updated commentary on the recent domicile reforms and changes to excluded property status in respect of UK residential property interestsResidence nil rate band – reference to amendments introduced in Finance Act 2019This accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.
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