Implied Trusts and Beneficial Ownership in Modern UK Tax Law looks at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? This book is ideal for academics and practitioners alike. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.

Insurance Premium Tax is a guide for practitioners and those involved in the insurance industry. It summarises how the IPT is applied in practice, the definition of an insurance contract, looks at exemptions from the tax, the application of the higher rate and issues affecting non UK risks and global policies. It also explores compliance issues such as IPT registration, the submission of returns and payment of the tax, changes in rates and the penalty regime.

New essays by leading figures from the judiciary, practicing lawyers and academics illuminating the worlds of trusts and wealth management.

What are the contemporary challenges faced by property law as we enter the 2nd decade of the 21st century? This collection brings together the research and perspectives of an international body of academics and practitioners to consider these challenges and how even familiar topics must develop to meet new demands and developments. As with previous books in the Modern Studies in Property Law series, this volume adopts a broad approach to topics encompassed by 'property law' in the firm belief that the boundaries that divide are shadowy at best and constantly moving in the endeavour to keep up with what is 'modern'. This collection looks at 5 themes: - Comparative perspectives, including a chapter on grazing and cropping rights in Northern Ireland, and analysis of the anomalies of the English trust law as seen from a civil law perspective; - Taking and alienating property, including a chapter on bankruptcy and the family home; - Modern dilemmas, including chapters on trusts in virtual currency and on smart homes; - Old chestnuts – new challenges, including analysis of the mortgage law reform in Scotland and a chapter on the ouster principle in common law jurisdictions; and - Wills, death and other morbid topics, with chapters on English succession law and the role of knowledge and approval in retrospective assessments of capacity. Unfortunately, the COVID-19 pandemic prevented the 13th biennial conference being held in 2020 as planned but despite this, the authors and co-editors persevered to produce this interesting and diverse collection.

In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.

This report examines the use of these entities in nearly all cases of corruption. It builds upon case law, interviews with investigators, corporate registries and financial institutions and a 'mystery shopping' exercise to provide evidence of this criminal practice.

Revised and extended edition of monograph on the concept of trusts, including the impact of taxation on a trust. The law is stated as of 1 January 1974.

This classic textbook brings a modern perspective to the study of the law of equity. Its hallmark contextualized approach and commercial focus will help students understand the subject, and the authors' commentary on the factors informing trusts law allows students to confidently grapple with complex ideas.

The recent introduction of the Directive on Administrative Cooperation in the field of taxation 6 (DAC6) and mandatory disclosure regimes by many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients’ arrangements. The authors analyse the operation of the various automatic exchange of information regimes which have been introduced in the last five years including the OECD common reporting standards DAC6 and MDR. They set them in their historical context as well as giving a technical analysis of the regimes. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.