Financial Planning with Trusts 2023-24

This 2023-24 edition will be published in August. If you order now, payment will be taken immediately and you will receive the book as soon as it is available. If you need this book sooner, please contact us about the 2022-23 edition.

This substantial work looks at a wide range of topical tax and financial planning strategies using trusts. 

Essential for tax practitioners and financial advisers alike, the book demonstrates the effective use of different trusts to meet financial and tax planning objectives. The book includes CGT, income tax and IHT planning and also examines the special trust arrangements used in the financial services sector.

Examples of the topics covered include (among many others) lifetime IHT planning; family investment companies as alternatives to trusts; offshore trusts; trusts and deeds of variation; trustee investment strategies; death benefits under registered pension schemes; by-pass trusts; asset protection trusts; personal injury trusts; money laundering and the Trust Registration Service.

Written by two highly qualified and experienced authors, this book helps readers to grasp the full implications, advantages and potential disadvantages of using a particular trust. The text is supported throughout by statutory references and case law precedents.

The 2023-24 edition reflects all recent statutory and case law changes, with examples updated as necessary.

Worth its weight in gold … . The contents table is awesome. – AccountingWeb review of earlier edition

Useful and practical, and it succeeds in explaining complex subjects in a clear and concise way.” – Taxation review of earlier edition

Contents (in brief)

• First principles
• Taxation of trusts – general principles
• Inheritance tax planning
• International aspects
• Wills, probate and powers of attorney
• Trusts to provide financial protection on death
• Investments
• Pensions
• Trusts and the private business
• Trusts for residential property
• Other uses of trusts
• Compliance and administration
• Glossary

New for this edition

• TBA

The following table of contents and extract are from the 2022-23 edition. These will be updated approximately two weeks before publication.

VIEW FULL TABLE OF CONTENTS

VIEW SAMPLE EXTRACT