UK Taxation of Trusts

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Using numerous worked examples and illustrations, Tolley's UK Taxation of Trusts 2020-21 helps clarify the highly complex subject of the taxation of both onshore and offshore trusts. It brings together all the necessary information in one concise and comprehensive guide. The book is divided into two parts for ease of reference. Part I deals with the taxation of the various types of UK residence trusts and Part II examines the UK taxation implications of setting up and running offshore trusts. Tolley's UK Taxation of Trusts has been fully revised and updated to reflect all the developments (both in legislation and matters of practice) since the publication of the twenty-ninth edition. The book has been updated to incorporate changes made by the Finance Act 2020. Main changes include:
  • Business asset disposal relief (formerly Entrepreneurs' Relief) changes and recent cases

  • Trust registration under 5AMLD; and

  • New rules in relation to additions to and transfers between excluded property trusts

  • Source Currency
    28th Edition, up-to-date to August 2020

    Ian Maston TEP — Author