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