.png)
.png)
Publisher: Key Haven Publications
This report is as it notes in the preface in effect the third edition of The Taxation of Trusts 2006 (having previously been updated in 2007).
A number of new concepts were introduced in 2006; the recasting of the rules then will be firmly etched in the mind of anyone having to deal with the increasingly complex tax issues arising from the use of trusts.
The major changes dealt with in this edition are the anti-avoidance provisions introduced by the Finance Act 2010. Rather oddly these rules are covered in chapter 22C. Chapter 22B is also a new addition to the scope of the work and it deals with the transfer of assets abroad.
As noted the structure is a little strange because chapter 22A which deals with the income tax ‘settlement’ provisions post Jones v Garnett is the...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
