– see also Non-resident trusts; Trusts; Settlements

2017 provisions

Commentary – 18.3

Attractive for non-domiciles

Commentary – 17.7.2

Capital gains tax

Commentary – 5.3.3

Confidentiality re asset ownership

Commentary – 18.3

Definition

Commentary – 18.2

Generally

Commentary – Stamp Taxes Reporter ¶120-230

Income tax

Commentary – 18.3.1

Marriage breakdown

Commentary – 20.4.2

Overview of issues

Commentary – 18.1

Private residences

Commentary – 17.9.1

Protected foreign source income

Commentary – 17.7.2

Registration requirement

Commentary – 26.1

Taxation of

Commentary – 18.3

UK residential property (CGT on)

Commentary – 18.3.2