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英国の信託税制 2018-19年版

Tolley's UK Taxation of Trusts, 2018-19 Edition

Ian Maston, Gabelle LLP

1 vol. 614 p. Paper., 2018年8月刊

Butterworths (LexisNexis), GBR. ISBN: 9780754555056

特価 ¥29,978

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. Trusts for disabled beneficiaries

16. Trusts for employees

17. Starting a Trust: Tax and Tax Planning

18. Running a Trust: Tax Planning

19. Ending a Trust: Tax and Tax Planning

20. Compliance: Income Tax

21. Compliance: Capital Gains Tax

22. Compliance: Inheritance Tax

23. Compliance: The Interest and Penalty Regimes

23. Compliance: General Anti-avoidance

II - NON-UK RESIDENT TRUSTS

24. Residence, Ordinary Residence and Domicile

25. Income Tax

26. Capital Gains Tax

27. Inheritance Tax

28. Tax Planning Issues for Offshore Trusts