MARC record from Internet Archive

LEADER: 03002cam 2200445Ia 4500
001 ocm85879180
003 OCoLC
005 20210203181131.0
008 070315s2007 enk b 001 0 eng d
040 $aCVU$beng$cCVU$dUKM$dYDXCP$dBWK$dOCLCG$dCDX$dDEBBG$dOCLCF$dOCLCO$dOCLCQ$dOCLCO$dNLBFD$dUKMGB$dOCLCQ
015 $aGBA734083$2bnb
016 7 $a013691190$2Uk
020 $a0421965304
020 $a9780421965300
035 $a(OCoLC)85879180
043 $ae-uk---
050 4 $aKD5494.T7$bC54 2007
082 04 $a346.41059$222
084 $aPP 8420$2rvk
100 1 $aChamberlain, Emma.
245 10 $aTrust taxation :$bplanning after the Finance Act 2006 /$cEmma Chamberlain and Chris Whitehouse.
260 $aLondon :$bSweet & Maxwell,$c2007.
300 $axxxv, 833 pages ;$c24 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
504 $aIncludes bibliographical references and index.
520 $aThis guide examines the taxation of trusts. It covers all the capital gains tax (CGT) and inheritance tax (IHT) changes on trusts since 1998 which culminated in the Finance Act (FA) 2006, including: types of trust; residence and domicile; overview of the taxation of trusts; income tax; CGT definitions; CGT on creation of a settlement; actual and deemed disposals by trustees of UK resident settlements; CGT on the disposal of a beneficial interest; CGT hold-over relief; offshore trusts; settlor-interested trusts; loss relief provisions; IHT, reservation of benefits and pre-owned assets income tax; the new IHT rules; IHT definitions and classifications; creation of settlements; qualifying interest in possession trusts; when IHT is charged on qualifying interest in possession trusts (including transitional relief); immediate post-death interests and other qualifying interests in possession after FA 2006; taxation of relevant property settlements; accumulation and maintenance trusts; excluded property settlements; liabilities; gifts with reservation of benefit and the pre-owned assets income tax regime; trusts for minors and for older children; trusts for vulnerable and disabled beneficiaries; reverter to settlor trusts; tax efficient will drafting; planning after deatch; bare trusts; the family home and chattels; business and farms; insurance-based arrangements; trusts & divorce, stamp duty land tax and stamp duty: and compliance and disclosure.
650 0 $aTrusts and trustees$xTaxation$zGreat Britain.
650 7 $aTrusts and trustees$xTaxation.$2fast$0(OCoLC)fst01158213
651 7 $aGreat Britain.$2fast$0(OCoLC)fst01204623
700 1 $aWhitehouse, Chris,$d1948-
938 $aCoutts Information Services$bCOUT$n8514071$cNo price
938 $aYBP Library Services$bYANK$n100468662
029 1 $aAU@$b000041610965
029 1 $aCDX$b8514071
029 1 $aDEBBG$bBV022217719
029 1 $aUKMGB$b013691190
994 $aZ0$bP4A
948 $hNO HOLDINGS IN P4A - 21 OTHER HOLDINGS