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

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 on death

Commentary – Ford on Tax Losses 5.3.5

CGT annual exemption

Commentary – Golding and Connolly on Advising British Expats 2.4.3

CGT rates

Commentary – Golding and Connolly on Advising British Expats 2.4.2 ; Golding and Connolly on Living and Working Abroad 5.5.3

Disposal of private residence

Commentary – Endacott on Furnished Holiday Lettings 9.4

Inheritance tax and will planning

Commentary – Golding and Connolly on Advising British Expats 2.6.2 ; Golding and Connolly on Living and Working Abroad 6.7.2

Loss reliefs not available for

Commentary – Ford on Tax Losses 1.2.9

Money laundering

Commentary – Golding and Connolly on Advising British Expats 7.2.3

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

Offshore trusts

Asset protection

Commentary – Golding and Connolly on Advising British Expats 7.2.9

Bare trusts

Commentary – Golding and Connolly on Advising British Expats 7.2.4

Compliance

Commentary – Golding and Connolly on Advising British Expats 7.2.3

Discounted gift trusts

Commentary – Golding and Connolly on Advising British Expats 7.2.7

Discretionary trusts

Commentary – Golding and Connolly on Advising British Expats 7.2.5

Excluded property

Commentary – Golding and Connolly on Advising British Expats 7.2.8

Flee clauses

Commentary – Golding and Connolly on Advising British Expats 7.2.15

Hong Kong non vested trusts

Commentary – Golding and Connolly on Advising British Expats 7.2.13

Loan trusts

Commentary – Golding and Connolly on Advising British Expats 7.2.6

Options

Commentary – Golding and Connolly on Advising British Expats 7.2.1

Protectors

Commentary – Golding and Connolly on Advising British Expats 7.2.14

Qualified domestic trusts (USA)

Commentary – Golding and Connolly on Advising British Expats 7.2.11

Qualified terminable interest property trust (USA)

Commentary – Golding and Connolly on Advising British Expats 7.2.12

Sham

Commentary – Golding and Connolly on Advising British Expats 7.2.10

Use of

Commentary – Golding and Connolly on Advising British Expats 7.2.2

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

Trust losses

Commentary – Ford on Tax Losses 5.3.8