Using numerous worked examples and illustrations, Tolley’s UK Taxation of Trusts 2023-24 helps clarify the 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 resident 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 thirtieth edition. The book has been updated to incorporate changes made by the 2023 Finance Acts..

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up-to-date to November 2023

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