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Trust Taxation and Estate Planning
Trust Taxation and Estate Planning
4th Edition, Mainwork & 1st Supplement
ISBN:  9780414062146
Published by:  Sweet & Maxwell
Publication Date:  03 Jan 2017
Format:  Hardback, eBook - ProView, Paperback
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PRODUCT DESCRIPTION
The 1st supplement updates the main 4th edition, encompassing a range of issues surrounding

Trust Taxation:
  • Discusses the changes to foreign domiciliaries from 6th April 2017 and practical issues arising out of the change from 17 years to 15 years for inheritance tax purposes
  • Includes updated changes to the remittance basis charge and to HMRC’s view on collateral and foreign income and gains
  • Explores non-settlor interested trusts, non-resident trusts and relevant property settlements such as Seddon v HMRC.
  • Covers excluded property including the case of Dreelan and also the reservation of benefit and settled property, including the important case of Hood.
  • Examines tax efficient will drafting, deeds of variation and disclaimers, and pilot trusts.
  • Finally, it considers UK residential property and foreign doms as well as business property relief.
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