Non-Resident Trusts

This book provides expert advice on the issues that need to be considered when using non-resident trusts. * Explains the law and practice of using non-resident trusts * Looks at the wide range of trusts available and demonstrates the uses to which they can be put * Highlights pitfalls and opportunities throughout the work, not least to show how effective tax planning can be achieved and maintained * Explores fully the exceptional income tax advantages which can be obtained by setting up a Vestey settlement, the latest capital gains tax planning ideas such as the double flip-flop and how the rollover relief in section 162 can be used to mitigate capital gains on major land sales, how double tax treaties can prove useful such as the treaty between UK and Mauritius, and the advantage of setting up an overseas unauthorised unit trust or a FURB or an EBT * Uses extensive examples, checklists and flowcharts to illustrate the issues practitioners need to consider * Offers invaluable high level guidance for structuring complex trusts