Trust Taxation and Estate Planning

The fifth edition of Trust Taxation and Private Client Tax Planning has been completely updated and revised to cover all areas of private client taxation planning, including precedents. It includes new chapters on the taxation of foreign domiciliaries, excluded property trusts, insurance schemes, residence, domicile, taxation of UK real estate, SDLT, IHT, and CGT planning, as well as on trusts register DOTAS and GAAR, family investment companies, and deferred share schemes.

Format: Hardback
Publication date: 24 April 2024
Publisher: Sweet & Maxwell Ltd

This eagerly awaited fifth edition of Trust Taxation and Private Client Tax Planning (formerly Trust Taxation and Estate Planning) has undergone a comprehensive and thorough revision since its last publication in 2013, ensuring that it encompasses all aspects of private client taxation planning. The book has been updated to bring it fully in line with the latest developments, and it now includes numerous new chapters that cover a wide range of topics.

One of the key highlights of this edition is the inclusion of new and updated chapters on the significant changes in the taxation of foreign domiciliaries. These chapters provide valuable insights into the tax implications of holding assets and investments in different jurisdictions, and they help practitioners navigate the complex regulatory landscape effectively.

In addition to the chapters on foreign domiciliaries, the book has undergone a complete rewrite of most chapters, including those on excluded property trusts, insurance schemes, residence, domicile, taxation of UK real estate, SDLT (Stamp Duty Land Tax) and IHT (Inheritance Tax), and CGT (Capital Gains Tax) planning. These chapters have been updated to reflect the latest legal and tax developments, and they offer practical guidance on structuring and managing trusts and other investment vehicles to minimize tax liabilities.

Another notable addition to this edition is the inclusion of new chapters on family investment companies and deferred share schemes. These chapters provide valuable insights into the tax advantages and disadvantages of these structures, and they help practitioners explore alternative investment options for their clients.

Furthermore, the book includes a new chapter on EU law and the post-Brexit situation. This chapter examines the impact of Brexit on the tax landscape and provides guidance on how practitioners can navigate the new regulatory environment effectively. It also highlights the importance of staying informed and up-to-date with the latest developments in EU law to ensure compliance and minimize tax risks.

In conclusion, this fifth edition of Trust Taxation and Private Client Tax Planning is a valuable resource for practitioners, tax professionals, and students alike. It provides a comprehensive and up-to-date coverage of all areas of private client taxation planning, including precedents, and it is backed by extensive research and expertise. Whether you are a seasoned tax professional or a newcomer to the field, this book will help you stay ahead of the curve and provide you with the knowledge and tools you need to succeed in your practice.

Weight: 1989g
ISBN-13: 9780414059900
Edition number: 5 ed