Clarke: Offshore Tax Planning 18th edition
- Availability:
- Available
- Product Id:
- ukprod9781405757539COT13
- Product Code:
- COT13
- ISBN/ISSN:
- 9781405757539
- Publication Date:
- 30/11/2011
- Format:
- Price:
- £154.95
Clarke: Offshore Tax Planning 18th edition provides practical analysis of the planning opportunities for investment offshore. It does that by analising anti-avoidance legislation, commenting on non-domiciliaries and by examining existing offshore structures.
The practical nature of this title makes it an invaluable guide for accountants, solicitors and financial advisers handling the affairs of private clients and privately-owned businesses.
What’s new to Clarke: Offshore Tax Planning 2011-12 edition:
- The new rules in relation to employee benefit trusts, which drastically change the income tax treatment of EBTs and in most cases will make EBTs unattractive as a vehicle to incentivise employees
- Amendments to HMRC6, the document which sets out HMRC's general practice in relation to the determination of residence
- New cases regarding residence
- Amendments to HMRC's inheritance tax manual regarding the interaction of the rules on 'excluded property' trusts and the rules on 'reservations of benefit'
- HMRC guidance regarding the CGT rules on offshore trusts
- Amendments to the offshore fund tax rules
- Changes to the penalty regime for non-compliance in relation to assets situated in or managed in offshore jurisdictions
- Includes new rules regarding foreign pension schemes
- Changes to the rules on controlled foreign corporations (which apply to UK companies with interests in non-UK companies)
- Updated as of Finance Act 2011
Key benefits of Clarke: Offshore Tax Planning 18th edition:
Saves you time & effort – All the information you need on offshore trusts and companies is in one place in an easy to use format
Clarke: Offshore Tax Planning 18th edition is relevant and contains up-to-date information
Gives you confidence – Clarke: Offshore Tax Planning 18th edition provides practical guidance on planning opportunities, thorough analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures so you can be confident when advising wealthy private clients or companies on best place to set up a trust/reinvest/re-locate, etc.
PART A - PLANNING;
Section I - Introduction;
Section II - UK domiciliaries;
Section III - Existing trusts;
Section IV - Trust distributions;
Section V - Non-domiciliaries;
Section VI - Practical issues;
Section VII - Business;
Section VIII - Emigration;
PART B - LEGAL FRAMEWORK;
Section I - Territorial limits;
Section II - Residence and domicile;
Section III - The remittance basis;
Section IV - Inheritance Tax and settlements;
Section V - European Law;
Section VI - General;
PART C - ANTI-AVOIDANCE;
Section I - Transfers;
Section II - Settlements;
Section III - Other anti-avoidance legislation;
Index
By Giles Clarke MA, PhD, FTII, Barrister; Dominic Lawrance; John Roberts; with contributions from Speechly Bircham
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