Clarke's Offshore Tax Planning 2017-18 (24th edition)
Why should you buy Clarke's Offshore Tax Planning 24th edition
This latest edition cements the title's reputation as one of the best available for tax planning. Clarke's Offshore Tax Planning provides practical analysis of the planning opportunities for investment offshore through analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures.
As the most up-to-date and reliable resource available, you can confidently advise your private clients and privately-owned businesses on the best place to set up a trust, re-invest, re-locate and so on.
The practical nature of this book makes it an invaluable guide for accountants, solicitors and financial advisers handling the affairs of private clients and privately-owned businesses while annual publication ensures it is both up-to-date and relevant.
The Finance (No 2) Act 2017 represents the most significant change to the tax treatment of foreign domiciliaries and non-resident structures since April 2008. This is a time of massive change to the tax rules and many chapters in the book have been rewritten or revised substantially. In addition to the new material regarding these changes, the new edition also includes useful new chapters regarding the trusts register, and recent legislation concerning the taxation of investment fund managers.
Table of contents
PART A - PLANNING
Section I - Introduction
Section II - UK domiciliaries
Section III - Existing trusts
Section IV - Trust distributions
Section V - Non-domiciliaries
Section VI - Practical issues
Section VII - Business
Section VIII - Emigration
PART B - LEGAL FRAMEWORK
Section I - Territorial limits
Section II - Residence and domicile
Section III - The remittance basis
Section IV - Inheritance Tax and settlements
Section V - European Law
Section VI - General
PART C - ANTI-AVOIDANCE
Section I - Transfers
Section II - Settlements
Section III - Other anti-avoidance legislation
PART D - INTERNATIONAL AGREEMENTS
Section I - Double taxation treaties
Section II - Treaty on Functioning of EU
Section III - Agreements for tax regularisation and taxation at source