Trusts and settlements
10-yearly charges
Accounting periods
Anti-avoidance
Capital gains tax planning
Capital losses on death
CGT annual exemption
CGT rates
Disposal of private residence
Entrepreneurs' relief not available
Inheritance tax and will planning
Loss reliefs not available for
Money laundering
Non-residents
Offshore trusts
Asset protection
Bare trusts
Compliance
Discounted gift trusts
Discretionary trusts
Excluded property
Flee clauses
Hong Kong non vested trusts
Loan trusts
Options
Protectors
Qualified domestic trusts (USA)
Qualified terminable interest property trust (USA)
Sham
Use of
Overseas ownership
Overview of available loss reliefs
Ownership structure
Succession planning
Trust losses