IHT Trusts Alignment

A Guide to the New Regime

Chris Jarman (Autor)

Buch | Softcover

2006
Butterworths Law (Verlag)
978-1-4057-2030-4 (ISBN)

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Illustrates the detail and impact of the IHT Alignment on Accumulation and Maintenance Trusts and Interest in Possession Trusts. This book provides a summary of the detail of the regime and an explanation of its impact.

This handbook illustrates the detail and impact of the recently announced IHT Alignment on Accumulation and Maintenance Trusts and Interest in Possession Trusts. The book provides a summary of the detail of the new regime and an explanation of its impact.

"Chapter 1: Introduction;Chapter 2: Some basic definitions;Chapter 3: IIPs and deemed IIPs before 2006;Chapter 4: The 'relevant property' regime;Chapter 5: IIPs - the new regime;Chapter 6: Non-IIP trusts outside the relevant property regime;Chapter 7: Trusts for younger beneficiaries;Chapter 8: Other inheritance tax changes;Chapter 9: Related capital gains tax changes;Glossary, Appendices, Tables and Index."

Erscheint lt. Verlag	30.9.2006
Verlagsort	London
Sprache	englisch
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht
ISBN-10	1-4057-2030-1 / 1405720301
ISBN-13	978-1-4057-2030-4 / 9781405720304
Zustand	Neuware