Tax Advisers' Guide to Trusts

Jacquelyn Kimber, Julie Bell

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English

Bloomsbury Professional
25 October 2024

Personal tax; Trusts & estates taxation

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.

This new edition covers the significant legislative changes reflected in several Finance Acts since the publication of the last edition in 2020. These include:

- Updates to the Trust Registration Service by HMRC following new anti-money laundering regulations

- Responses to the Government’s consultation on the taxation of trusts

- Changes to the rules for additions to existing settlements from July 2020

This updated edition also includes a review of recent tax cases, including Barclays Wealth Trustees (Jersey) Ltd & Anor v HMRC (excluded property trust status and the treatment of inter-trust transfers) and a number of more recent cases relating to the interpretation of trust legislation.

A digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - professionalsales@bloomsbury.com.

By: Jacquelyn Kimber, Julie Bell
Imprint: Bloomsbury Professional
Country of Publication: United Kingdom
Edition: 7th edition
Dimensions: Height: 234mm, Width: 156mm, Spine: 48mm
Weight: 1.180kg
ISBN: 9781526523907
ISBN 10: 1526523906
Pages: 1032
Publication Date: 25 October 2024
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

1. A Useful Relationship 2. Main Trust Legislation 3. Trust Formalities 4. Powers & Duties of Trustees 5. Residence & Domicile 6. Main Tax Rules Applicable to Trusts 7. Relevant Property Trusts 8. Bare Trusts & IIPs 9. Trusts for Children & Young Adults 10. Foreign Trusts 11. Charitable Trusts 12. Purpose and Heritage Trusts and Foundations 13. Protective & Vulnerable Person Trusts 14. Asset Protection Trusts 15. Wills, Trusts & Statutory Trusts 16. Employee Trusts 17. Trusts of Land 18. Pension Funds 19. Trust Tax Returns

Jacquelyn Kimber is a Tax Partner at Newby Castleman in Leicester. Julie Bell is a private client expert dealing in all aspects of private client law, including Wills, inheritance tax planning, trust creation and administration, Lasting Powers of Attorney, deputyship work and charities.

Reviews for Tax Advisers' Guide to Trusts

The text is well researched with references to many key cases and legislation. It also contains some helpful worked examples. It is a useful text to have on your bookshelf. -- Gill Steel * Lawskills (of the previous edition) * This tome is now in its 7th edition [and] shows no sign of tiredness, but rather continues to deliver on all points… It is perhaps best described as a unique reference work, which sets out in very clear terms the understanding of and interaction between the legal and fiscal treatment of UK and indeed offshore trusts… In summary, an extremely well written and an excellent reference work suitable for both the seasoned trust practitioner and the less experienced adviser alike. -- Chris Erwood CTA ATT TEP, Tax Director, Erwood & Associates Ltd