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caroline.philpott@lexisnexis.co.ukP1090 Offshore trusts - new anti-avoidance measures in FA 2018
Tolley CPD
Offshore trusts - new anti-avoidance measures in FA 2018
Robert Jamieson
Seminar
This Seminar is 34 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Offshore (non resident) trusts
- 3) S86 TCGA 1992
- 4) S87 TCGA 1992
- 5) Side-stepping the rules
- 6) Treatment of income for non resident trustsees
- 7) Ss619 � 648 ITTOIA 2005
- 8) Ss714 � 751 ITA 2007 � transfer of asset abroad rules
- 9) S35 and Sch 10 FA 2018
- 10) The new rules
- 11) S87D TCGA 1992
- 12) S87E TCGA 1992
- 13) S87F TCGA 1992
- 14) S87G TCGA 1992
- 15) S87I - K TCGA 1992
- 16) S87J TCGA 1992 : What happens if offshore trust arrangement caught by new code
- 17) S87K TCGA 1992
- 18) Worked example
- 19) Worked example continued
- 20) Similar income tax provisions
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