Julie Bell – författare

A year of amazing fantasy images from beloved artists Boris Vallejo and Julie Bell. ·ENCHANTING ART: Step into the wondrous world of Boris Vallejo and Julie Bell, full of dark forces, awe-inspiring creatures, and fierce men and women who rule over it all. Monsters, warriors, and sorceresses await. ·BELOVED ARTISTS: Boris Vallejo is America’s premier fantasy artist, famous for his illustrations of Tarzan, Conan the Barbarian, Doc Savage and many other fantasy characters. Julie is a world-renowned, award-winning fantasy artist and wildlife painter, winner of two Chelsea Awards, and the designer of the popular and award-winning Dragons of Destiny series; in 2023, she was the Artist Guest of Honor at DragonCon. ·GORGEOUS GIFT: With twelve beautiful full-color paintings and a bonus centerfold poster, fantasy fans will love this calendar by the premier fantasy artists. ·NOW PLASTIC-FREE!: Workman wall calendars are completely plastic-free! Now printed with an extended paper flap closed with a fully recyclable seal—no more shrink-wrap!

This title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible.As well as background to trusts and trustees powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them - these cause practitioners the biggest headache. There are also important chapters in residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with.This new edition covers the significant legislative changes reflected in several Finance Acts since the publication of the last edition in 2020. These include:- Updates to the Trust Registration Service by HMRC following new anti-money laundering regulations- Responses to the Government’s consultation on the taxation of trusts- Changes to the rules for additions to existing settlements from July 2020This updated edition also includes a review of recent tax cases, including Barclays Wealth Trustees (Jersey) Ltd & Anor v HMRC (excluded property trust status and the treatment of inter-trust transfers) and a number of more recent cases relating to the interpretation of trust legislation.A digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - professionalsales@bloomsbury.com.

This title is written to provide tax advisers with an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible.As well as background to trusts and trustees' powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them . There are also important chapters on residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with.This new edition covers the once-in-a-generation legislative changes which came into effect in 2025 concerning the removal of non-dom rules. These include:- Abolition of domicile as a relevant factor in determining liability to inheritance tax, capital gains tax and income tax;- Remittance basis of taxation removed for 2025/26 and later years, but previous untaxed amounts held overseas will be taxed when remitted;- Liability to tax for 2025/26 and later years will be based on residence- UK resident settlors of offshore trusts will be taxable on trust income/gains on an arising basis from 2025/26, as the “protected trust” regime which has applied since 2017 is removed;- Offshore trusts settled by a non-UK domiciled settlor will be within the scope of inheritance tax if the settlor is a “long term resident” (LTR) of the UK.- Change in CGT rate for trustees was announced in Budget - increased from 20% to 24%.- The introduction of caps on Agricultural Property Relief (APR) and Business Property Relief (BPR).A digital version of this title is available as part of our online tax resources.

This title is written to provide tax advisers with an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible.As well as background to trusts and trustees' powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them . There are also important chapters on residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with.This new edition covers the once-in-a-generation legislative changes taking effect from April 2025, concerning the removal of non-dom rules. These include:- Abolition of domicile as a relevant factor in determining liability to inheritance tax, capital gains tax and income tax;- Remittance basis of taxation removed for 2025/26 and later years, but previous untaxed amounts held overseas will be taxed when remitted;- Liability to tax for 2025/26 and later years will be based on residence- UK resident settlors of offshore trusts will be taxable on trust income/gains on an arising basis from 2025/26, as the protected trust regime which has applied since 2017 is removed;- Offshore trusts settled by a non-UK domiciled settlor will be within the scope of inheritance tax if the settlor is a long term resident (LTR) of the UK.- Change in CGT rate for trustees was announced in Budget - increased from 20% to 24%. - The introduction of caps on Agricultural Property Relief (APR) and Business Property Relief (BPR) A digital version of this title is available as part of our online tax resources.