21 January 2014

“Trust Taxation and Estate Planning” 4th edition to be published on 31st March 2014

Emma Chamberlain and Chris Whitehouse’s new 4th edition of “Trust Taxation and Estate Planning” (formerly
known as Trust Taxation) has been completely updated and revised to cover all areas of trust taxation but with a greater focus on estate planning.
Some of what’s new in this edition:

•  The statutory residence test – including pre-and post-emigration tax planning matters
• The new inheritance tax restrictions on debts and liabilities are analysed and HMRC’s change of approach on the situs of specialty debts is considered. Practical points in structuring debt are highlighted
• Annual tax on enveloped dwellings and capital gains tax on non-resident companies
• The new spouse exemption for foreign domiciliaries
• Consideration of foreign entities including partnerships and usufructs
• GAAR and tax avoidance generally
• Recent inheritance tax cases in the context of business property relief and carve outs
• Update on disabled trusts following FA 2013 changes
• New inheritance tax and capital gains tax planning techniques for the family home including use of trusts

Please click here to visit the Sweet & Maxwell website to pre-order your copy