10-yearly charges

Commentary – Endacott on Furnished Holiday Lettings 9.4

Accounting periods

Commentary – Endacott on Furnished Holiday Lettings 1.6

Anti-avoidance

Commentary – Endacott on Furnished Holiday Lettings 9.4

Assets in different jurisdictions

Commentary – Golding and Connolly on Advising British Expats 17.4

Business asset disposal relief not available

Commentary – Endacott on Furnished Holiday Lettings 6.6

Capital gains tax planning

Commentary – Endacott on Furnished Holiday Lettings 9.3Endacott on Furnished Holiday Lettings 9.4

Capital losses

Computation

Commentary – Ford on Tax Losses 5.2.1

Connected persons

Commentary – Ford on Tax Losses 5.4.1

General principles for trusts

Commentary – Ford on Tax Losses 5.3.8

On death

Commentary – Ford on Tax Losses 5.3.5

Residence occupied under terms of settlement

Commentary – Ford on Tax Losses 5.4.3

CGT annual exemption

Commentary – Golding and Connolly on Advising British Expats 6.3

CGT rates

Commentary – Golding and Connolly on Living and Working Abroad 5.5.3 ; Golding and Connolly on Advising British Expats 6.2

Disposal of private residence

Commentary – Endacott on Furnished Holiday Lettings 9.4

Generally

Commentary – Ford on Tax Losses 1.1–Ford on Tax Losses 6.1

Inheritance tax and will planning

Commentary – Golding and Connolly on Advising British Expats 10.4 ; Golding and Connolly on Living and Working Abroad 6.7.2

Loss reliefs not available for

Commentary – Ford on Tax Losses 1.2.9

Non-residents

Commentary – Endacott on Furnished Holiday Lettings 11.11

Offshore

Asset protection

Commentary – Golding and Connolly on Living and Working Abroad 5.9

Bare (absolute) trusts

Commentary – Golding and Connolly on Living and Working Abroad 5.4

Discounted gift trusts

Commentary – Golding and Connolly on Living and Working Abroad 5.7

Discretionary trusts

Commentary – Golding and Connolly on Living and Working Abroad 5.5

Excluded property trusts

Commentary – Golding and Connolly on Living and Working Abroad 5.8

Loan trusts

Commentary – Golding and Connolly on Living and Working Abroad 5.6

Money laundering

Commentary – Golding and Connolly on Living and Working Abroad 5.3.2

Reporting requirements

Commentary – Golding and Connolly on Living and Working Abroad 5.3

Sham trusts

Commentary – Golding and Connolly on Living and Working Abroad 5.10

Trust options

Commentary – Golding and Connolly on Living and Working Abroad 5.1

Use of

Commentary – Golding and Connolly on Living and Working Abroad 5.2

Overseas ownership

Commentary – Endacott on Furnished Holiday Lettings 11.11

Overview of available loss reliefs

Commentary – Ford on Tax Losses 1.2.9

Ownership structure

Commentary – Endacott on Furnished Holiday Lettings 6.6

Succession planning

Commentary – Endacott on Furnished Holiday Lettings 9.1Endacott on Furnished Holiday Lettings 9.3