Clarke's Offshore Tax Planning 2024-25
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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 2024-25 edition takes into account all legal developments up to 31 July 2024. It includes all relevant case law which has appeared up to that date, together with discussion of the new ‘anti-Fisher’ provisions, which have been incorporated into the transfer of assets abroad code. In addition, numerous chapters have been revised or extended, to accommodate novel points which the authors or their colleagues have encountered in practice, or to reflect new perspectives on old problems. Forthcoming changes to the tax code are likely to make the 2024-25 edition a key reference work in future, as the last word on the pre-April 2025 regime. SOURCE CURRENCY: 31st Edition, up to date to 31 July 2024
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 2024-25 edition takes into account all legal developments up to 31 July 2024. It includes all relevant case law which has appeared up to that date, together with discussion of the new ‘anti-Fisher’ provisions, which have been incorporated into the transfer of assets abroad code. In addition, numerous chapters have been revised or extended, to accommodate novel points which the authors or their colleagues have encountered in practice, or to reflect new perspectives on old problems. Forthcoming changes to the tax code are likely to make the 2024-25 edition a key reference work in future, as the last word on the pre-April 2025 regime. SOURCE CURRENCY: 31st Edition, up to date to 31 July 2024
Contributors
| Alice Neilan | Editor |
| Dominic Lawrance | Editor |
| Giles Clarke | Editor |
