Trusts and settlements

10-yearly charges

Commentary – 9.4

Accounting periods

Commentary – 1.6

Anti-avoidance

Commentary – 9.4

Capital gains tax planning

Commentary – 9.3 9.4

Capital losses on death

Commentary – 5.3.5

CGT annual exemption

Commentary – 2.4.3

CGT rates

Commentary – 2.4.2

Disposal of private residence

Commentary – 9.4

Entrepreneurs' relief not available

Commentary – 6.6

Inheritance tax and will planning

Commentary – 2.6.2

Loss reliefs not available for

Commentary – 1.2.9

Money laundering

Commentary – 7.2.3

Non-residents

Commentary – 11.10

Offshore trusts

Asset protection

Commentary – 7.2.9

Bare trusts

Commentary – 7.2.4

Compliance

Commentary – 7.2.3

Discounted gift trusts

Commentary – 7.2.7

Discretionary trusts

Commentary – 7.2.5

Excluded property

Commentary – 7.2.8

Flee clauses

Commentary – 7.2.15

Hong Kong non vested trusts

Commentary – 7.2.13

Loan trusts

Commentary – 7.2.6

Options

Commentary – 7.2.1

Protectors

Commentary – 7.2.14

Qualified domestic trusts (USA)

Commentary – 7.2.11

Qualified terminable interest property trust (USA)

Commentary – 7.2.12

Sham

Commentary – 7.2.10

Use of

Commentary – 7.2.2

Overseas ownership

Commentary – 11.10

Overview of available loss reliefs

Commentary – 1.2.9

Ownership structure

Commentary – 6.6

Succession planning

Commentary – 9.1 9.3

Trust losses

Commentary – 5.3.8