| Description |
xxi, 259 pages ; 26 cm |
| Contents |
Pt. 1. Residence. 1. The residence of individuals. 2. The residence of trusts. 3. The residence of companies -- Pt. 2. UK Domiciliaries. 4. Offshore trusts. 5. Offshore companies and other entities. 6. Section 739. 7. Attribution of gains to the settlor. 8. Benefits: s 740. 9. Capital payments. 10. Offshore funds -- Pt. 3. Sheltering Business Profits. 11. Offshore subsidiaries. 12. Parallel companies. 13. Transfer pricing. 14. Controlled foreign companies. 15. Double tax relief -- Pt. 4. Non-Domiciliaries. 16. Domicile. 17. Planning without trusts. 18. Planning through trusts. 19. The remittance basis. 20. Capital gains tax. 21. Inheritance tax. 22. Acquiring UK real property -- Pt. 5. Migration. 23. Individuals. 24. Migration of trusts. 25. Company migration -- App. 1 IR 20 (1993) Meaning of residence, ordinary residence and domicile -- App. 2 SP 1/90 Company residence |
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App. 3 ESC B18 Payments out of a discretionary trust: entitlement to relief from UK tax under the provisions of the Income Tax Acts or of a double taxation agreement -- App. 4 SP 5/92 Non-resident trusts -- App. 5 SP 2/86 Offshore funds -- App. 6 The Treasury General Consents -- App. 7 Transfer pricing: notes by the UK Inland Revenue (January 1981) -- App. 8 ESC D2 Concessions relating to capital gains (individuals and companies); residence in the UK: year of commencement or cessation of residence -- App. 9 ESC B13 Concessions relating to capital gains (individuals and companies): untaxed interest paid to non-residents -- App. 10 SP 2/90 Guidance notes for migrating companies: notice and arrangements for payment of tax |
| Analysis |
Great Britain |
|
Tax avoidance Law |
|
Great Britain |
|
Tax avoidance Law |
| Notes |
Includes index |
|
Previous ed.: 1990 |
| Subject |
Foreign trusts -- Great Britain.
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Investments, Foreign -- Great Britain.
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Tax havens -- Great Britain.
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Tax planning -- Great Britain.
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Tax planning.
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Tax shelters -- Law and legislation -- Great Britain.
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Taxation -- Law and legislation -- Great Britain.
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| LC no. |
95135352 |
| ISBN |
0406010455 |
|
