Items related to Guide to US/UK Private Wealth Tax Planning
Synopsis
This unique book is a concise but complete tax planning manual for those advising high net worth individuals of the UK, US or any other nationality who have UK or US residence, assets or family members. Guide to US/UK Private Wealth Tax Planning covers all the information and legislation you are likely to require when advising clients exposed to both UK and US taxation, providing you with: A quick reference summary of the UK and US rules applicable to your clients; A comprehensive summary of available unilateral and treaty planning techniques to avoid US estate tax or UK inheritance tax for clients who are non-domiciliaries of the UK or US; Optimal income and gains tax planning for foreign trusts with UK or US beneficiaries; Integrated UK and US tax planning solutions for clients exposed to both UK and US tax. CONTENTS: Part I: Outline of Relevant Taxes; Section 1: Principal taxes; 1 Taxation status in the US: overview; 2 US: transfer tax system; 3 US: transfer taxes: marital deduction; 4 US: state death and inheritance taxes; 5 US: tax on capital gains; 6 US: tax basis rules for gifts and bequests; 7 US: income tax; 8 Overview of principal UK taxes; 9 UK: inheritance tax on individuals; 10 UK: pre-owned asset tax; 11 UK: income tax; 12 UK: capital gains tax; 13 UK: the arising basis and the remittance basis; 14 UK: corporation tax; 15 UK: annual tax on enveloped dwellings; 16 UK: stamp duty land tax; Section 2: Tax status and basis of taxation; 17 US: citizenship; 18 US expatriation; 19 US: income tax residence rules for foreign nationals; 20 US: trust residence (income tax); 21 US: income taxation of non-resident aliens and foreign corporations; 22 US: domicile and transfer taxation of non domiciliaries; 23 US: situs of assets taxable to non domiciliaries; 24 Taxation status in the UK: overview; 25 UK nationality; 26 UK: domicile; 27 UK: residence of individuals; 28 UK: residence of trustees; 29 UK: residence of companies; 30 UK: situs; Section 3: Trust and estate taxation; 31 US: transfer taxes on trusts; 32 US: grantor trusts; 33 US: non-grantor trusts; 34 US: special needs trusts; 35 US: intentionally defective grantor trusts; 36 Crummey Powers; 37 US: qualified personal residence trust; 38 US: taxation of deceased s estates and beneficiaries; 39 GRATs; 40 UK: inheritance tax on trustees; 41 UK: trusts income tax and capital gains tax; 42 UK taxation of personal representatives; Section 4: Taxation on corporations; 43 US and Treaty entity classification rules corporations, partnerships and branches; 44 US: private trust companies; 45 US: passive foreign investment companies; 46 US: controlled foreign corporations; 47 US: partnership interests of non-US persons; 48 US: non-US corporations and estate tax; 49 US: treatment of non-US entities; 50 UK: UK tax classification of non-UK entities; 51 UK: companies; 52 UK controlled foreign companies; 53 UK: partnerships; 54 UK: offshore funds and offshore income gains; Section 5: Charities; 55 US charities; 56 UK: taxation of gifts to charity; Section 6: Insurance; 57 US: life insurance policies; 58 UK: qualifying and non-qualifying insurance policies; 59 UK: personal portfolio bonds; Section 7: Compliance; 60 US compliance: 12 foreign tax reporting forms; 61 US: withholding tax regulations; 62 US FATCA; 63 US requirement for reporting of foreign financial accounts FBAR and tax FBAR annual reports; 64 US offshore voluntary disclosure program; 65 US foreign trusts reporting requirements; 66 UK: self assessment; 67 UK: trust reporting; 68 UK: tax information exchange measures; 69 UK: general anti-avoidance legislation; Section 8: US-UK Treaties; 70 The US-UK Income Tax Treaty; 71 The US/UK estate and gift tax treaty; Part II: Planning; 72 UK: pre-immigration planning; 73 US: pre-immigration planning; 74 Expatriation; 75 Lifetime giving...
"synopsis" may belong to another edition of this title.
About the Author
Withers LLP is the leading law rm for private client, tax and trust advice in Europe, the US and Asia. Robert L Williams is a US international tax attorney and former EY international tax partner.
"About this title" may belong to another edition of this title.
- PublisherBloomsbury Professional
- Publication date2016
- ISBN 10 1847665098
- ISBN 13 9781847665096
- BindingPaperback
- LanguageEnglish
- Edition number2
- Number of pages816
(No Available Copies)
Search Books: Create a WantCan't find the book you're looking for? We'll keep searching for you. If one of our booksellers adds it to AbeBooks, we'll let you know!
Create a Want