Clarke's Offshore Tax Planning 2023-24
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Legislation
Commentary
Description: Volume 1, Clarke’s Offshore Tax Planning: Trusts and Companies explains the role of overseas trusts and companies in private client tax planning. It analyses the applicable legal framework and includes extensive treatment of relevant anti-avoidance legislation. The text reflects legislative and other changes over the last year, including the impact of recent cases. The volume is divided into Part A, which explains planning techniques, Part B which covers the legal framework, and Part C which analyses the anti-avoidance legislation. The text is fully cross-referenced to ensure rapid access to relevant material.
Volume 2, Clarke’s Offshore Tax Planning: Foreign Domiciliaries is a key reference work for lawyers, accountants and other professionals who advise non-UK domiciled clients on UK taxation, or need to navigate the complex rules on the UK tax treatment of non-UK domiciled individuals and structures created by them. The 2023-24 edition takes into account all legal developments up to 30 September 2023. It includes a new chapter on when income is received, which covers recent case law on the timing of receipt of dividends. The new edition also includes heavily revised and/or expanded chapters on the taxation of gains realized by non-UK residents. The interaction of domestic deeming provisions with double tax treaties, inheritance tax treaties, and the tax compliance regime. Numerous other chapters have been revised or extended, to reflect new case law or novel points which the authors or their colleagues have encountered in practice.
SOURCE CURRENCY: 30th Edition, up to date to 1 November 2023
Description: Volume 1, Clarke’s Offshore Tax Planning: Trusts and Companies explains the role of overseas trusts and companies in private client tax planning. It analyses the applicable legal framework and includes extensive treatment of relevant anti-avoidance legislation. The text reflects legislative and other changes over the last year, including the impact of recent cases. The volume is divided into Part A, which explains planning techniques, Part B which covers the legal framework, and Part C which analyses the anti-avoidance legislation. The text is fully cross-referenced to ensure rapid access to relevant material.
Volume 2, Clarke’s Offshore Tax Planning: Foreign Domiciliaries is a key reference work for lawyers, accountants and other professionals who advise non-UK domiciled clients on UK taxation, or need to navigate the complex rules on the UK tax treatment of non-UK domiciled individuals and structures created by them. The 2023-24 edition takes into account all legal developments up to 30 September 2023. It includes a new chapter on when income is received, which covers recent case law on the timing of receipt of dividends. The new edition also includes heavily revised and/or expanded chapters on the taxation of gains realized by non-UK residents. The interaction of domestic deeming provisions with double tax treaties, inheritance tax treaties, and the tax compliance regime. Numerous other chapters have been revised or extended, to reflect new case law or novel points which the authors or their colleagues have encountered in practice.
SOURCE CURRENCY: 30th Edition, up to date to 1 November 2023
Contributors
| Alice Neilan | Editor |
| Dominic Lawrance | Editor |
| Giles Clarke | Editor |
