– see also Non-resident trusts; Trusts and settlements; Trusts; Settlements

2017 provisions

Commentary – Woolley on Financial Planning with Trusts 16.3

Advantages of

Commentary – Woolley on Financial Planning with Trusts 16.6

Attractive for non-domiciles

Commentary – Woolley on Financial Planning with Trusts 17.7.2

Capital gains tax

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 11.5.2 ; Woolley on Financial Planning with Trusts 7.3.3

Confidentiality re asset ownership

Commentary – Woolley on Financial Planning with Trusts 16.3

Definition

Commentary – Woolley on Financial Planning with Trusts 16.2

Generally

Commentary – Stamp Taxes Reporter ¶120-230

Income tax

Commentary – Woolley on Financial Planning with Trusts 16.4

Inheritance tax

Commentary – Woolley on Financial Planning with Trusts 16.7

Marriage breakdown

Commentary – Woolley on Financial Planning with Trusts 34.4.3

Overview of issues

Commentary – Woolley on Financial Planning with Trusts 16.1

Private residences

Commentary – Woolley on Financial Planning with Trusts 17.8.1

Protected foreign source income

Commentary – Woolley on Financial Planning with Trusts 17.7.2

Registration requirement

Commentary – Woolley on Financial Planning with Trusts 38.1

Taxation of

Commentary – Woolley on Financial Planning with Trusts 16.3

UK residential property (CGT on)

Commentary – Woolley on Financial Planning with Trusts 16.5.1