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英国の信託税制 2017-18年版

Tolley's UK Taxation of Trusts, 2017-18 Edition

Ian Maston, Gabelle LLP

1 vol. 614 p. Paper., 2017年11月刊

Butterworths (LexisNexis), GBR. ISBN: 9780754554004

特価 ¥29,158

在庫あり

所得税、キャピタルゲイン税、相続税など様々な種類の信託に係る税務を詳解。英国およびオフショア信託ともに取り上げています。

【Table of Contents】

I - UK RESIDENT TRUSTS

1. Setting the Scene

2. Types of Trust

3. The Rights of Beneficiaries

4. Anti-Avoidance Rules Affecting the Settlor

5. The Position of Trustees

6. Income Tax

7. Capital Gains Tax

8. Inheritance Tax: Definitions

9. Inheritance Tax: Relevant Property Settlements: The Ten-Year Charge

10. Inheritance Tax: Relevant Property Settlements: The Exit Charge

11. Inheritance Tax: Accumulation and Maintenance Settlements (Created Before 22 March 2006)

12. Inheritance Tax: Qualifying Interest in Possession Settlements

13. Stamp Taxes

14. Charitable Trusts

15. Starting a Trust: Tax and Tax Planning

16. Running a Trust: Tax Planning

17. Ending a Trust: Tax and Tax Planning

18. Compliance: Income Tax

19. Compliance: Capital Gains Tax

20. Compliance : Inheritance Tax

21. Compliance: The Interest and Penalty Regimes

II - NON-UK RESIDENT TRUSTS

22. Residence, Ordinary Residence and Domicile

23. Income Tax

24. Capital Gains Tax

25. Inheritance Tax

26. Tax Planning Issues for Offshore Trusts