Tolley's UK Taxation of Trusts 21st edition
- Availability:
- Available
- Product Id:
- ukprod9780754540656UKT16
- Product Code:
- UKT16
- ISBN/ISSN:
- 9780754540656
- Publication Date:
- 31/10/2011
- Format:
- Price:
- £116.95
Tolley’s UK Taxation of Trusts is a concise and comprehensive reference source for all who practice in this area.
It is written by a specialist in the field to provide a detailed explanation of the impact of Income Tax, Capital Gains Tax and Inheritance Tax on the various types of trusts.
Key benefits of this title include worked examples and illustrations and all the information you need in one concise guide.
New to this year’s edition of Tolley’s UK Taxation of Trusts
This edition is up-to-date with the Finance Act 2011. There is much more, such as:
- Updated section on major changes in pensions laws
- Information on changes to employment income (new legislation on disguised remuneration)
- Updated section on intra-group transfers and Controlled Foreign Companies
- Increases in entrepreneur’s relief and decreases in capital allowances
- New requirements relating to disclosure of avoidance schemes
It also contains UK and offshore resident trusts and references to the Revenue Trust Manual.
A&M Trusts; Buying a company; CGT basic planning; Charities; Collective investment schemes; Company reorganisations; Controlled foreign companies; Corporate finance - tax considerations; Corporate tax and the euro; Deceased estates; Directors' remuneration; Discretionary trusts; Dividend and ACT planning; DTR for companies, EC direct tax measures; Electronic commerce; Emigration; Employee benefits; Employee share option/incentive schemes; Employee trusts; Enterprise investment schemes; Enterprise zones; Family companies; Farming; Flotation of a company; Foreign domiciliaries; Foreign tax planning; Franchising; Group aspects of tax planning; Incorporation of a business; Insolvencies; Intellectual property; Interest and currency management; Interest relief; Investment trust companies; Leasing; Limited partnerships and LLPs; Losses; Management buyouts; Marriage breakdown; Medical practitioners; National insurance planning; Non-resident entertainers and sportsmen; Non-resident UK investors; Offshore planning through trusts; Partnership planning; Passing on the family business; Pension schemes; Private residences; Purchase by a co of its own shares; Ramsay & tax planning - current position; School fees planning; Selling a company; Stamp duty land tax; Stock dividends; Tax credits; Termination payments; Trading in the UK; Trading overseas; Transfer pricing; Venture capital trusts; Working in the UK; Working overseas.
“It explores a wide range of tax planning matters from the view point of businesses, investors, employees, trustees, beneficiaries and charities making it a useful reference guide when faced with a specific tax problem.”
Paula Tallon, Taxation Magazine, 2010
An Appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers
"The taxation of trusts... is clearly explained in Tolley’s Taxation of Trusts ... and to great effect"
"For specialist practitioners whose clients demand and deserve best advice in this complex field, this latest edition from Tolley is indispensible."
Watch the review in full here:

Whillans's Tax Tables 2011-12 (Finance Act edition)
Butterworths Company Law Handbook 25th edition
Halsbury's Statutes Destination Tables 2010
Tolley's Orange Tax Handbook 2011-12
Tolley's Yellow Tax Handbook 2011-12