10-yearly charges

Accounting periods


Assets in different jurisdictions

Business asset disposal relief not available

Capital gains tax planning

Capital losses on death

CGT annual exemption

CGT rates

Disposal of private residence

Inheritance tax and will planning

Loss reliefs not available for



Asset protection

Bare (absolute) trusts

Discounted gift trusts

Discretionary trusts

Excluded property trusts

Loan trusts

Money laundering

Reporting requirements

Sham trusts

Trust options

Use of

Overseas ownership

Overview of available loss reliefs

Ownership structure

Succession planning

Trust losses