– see also Non-resident trusts; Trusts; Settlements

2017 provisions

Commentary – 16.3

Advantages of

Commentary – 16.6

Attractive for non-domiciles

Commentary – 17.7.2

Capital gains tax

Commentary – 11.5.2 ; 7.3.3

Confidentiality re asset ownership

Commentary – 16.3

Definition

Commentary – 16.2

Generally

Commentary – Stamp Taxes Reporter ¶120-230

Income tax

Commentary – 16.4

Inheritance tax

Commentary – 16.7

Marriage breakdown

Commentary – 34.4.3

Overview of issues

Commentary – 16.1

Private residences

Commentary – 17.8.1

Protected foreign source income

Commentary – 17.7.2

Registration requirement

Commentary – 38.1

Taxation of

Commentary – 16.3

UK residential property (CGT on)

Commentary – 16.5.1