{"product_id":"9781526511799","title":"Tax Advisers' Guide to Trusts","description":"\u003cstrong\u003eTax Advisers' Guide to Trusts\u003c\/strong\u003e\u003cbr\u003e\u003cb\u003eAuthor(s): Nigel Eastaway, Jacquelyn Kimber, Ian Richards\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cp\u003eTax 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. \u003cbr\u003e\u003cbr\u003eThis new edition covers the significant legislative changes reflected in several Finance Acts since the publication of the last edition in 2016. These include: \u003cbr\u003e\u003cbr\u003eIntroduction of the new penalty regime for offshore assets, with a higher level of penalties depending upon various factors, including territory \u003cbr\u003eIntroduction of the Trust Registration Service by HMRC for registering new\/existing trusts under anti-money laundering regulations\u003cbr\u003eObligatory 'real time' CGT reporting  for disposals of UK residential property \u003cbr\u003eDomicile and new deemed domicile rules introduced by Finance (No 2) Act 2017 and implications for settlement protections\u003cbr\u003eChange to the meaning of 'excluded property' from 6 April 2017\u003cbr\u003eChange to the definition of 'deemed domicile' for IHT.\u003cbr\u003e\u003cbr\u003eAlso covered are some significant cases decided since the last edition, including: \u003cbr\u003e\u003cbr\u003eThe Rangers Football Club Plc v Advocate General for Scotland (EBTs and payments of earnings)\u003cbr\u003eBarclays Wealth Trustees (Jersey) Ltd \u0026amp; Anor v HMRC (excluded property trust status and the treatment of inter-trust transfers)\u003cbr\u003e\u003cbr\u003eExamples and case studies are used to supplement and illustrate the text, providing practical guidance throughout.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003eReview(s):\u003cbr\u003e“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 even if its very size is daunting.” —\u003ci\u003eLaw Skills\u003c\/i\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003eISBN:  9781526511799\u003cbr\u003e\u003cbr\u003e ","brand":"Bloomsbury Professional","offers":[{"title":"Paperback \/ softback","offer_id":40735703400654,"sku":"9781526511799","price":230.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0600\/7029\/7806\/products\/getimage_bcb2d43e-5cc6-456d-8cae-02d4edd45e05.jpg?v=1641272827","url":"https:\/\/pickwickbookshop.com\/products\/9781526511799","provider":"Pickwick Bookshop","version":"1.0","type":"link"}