Offshore Trusts: Mhando uye Mashandisirwo (2 ye3)

Iyi nhevedzano inotarisa zvakakosha zveOffshore Trusts, kunyanya Isle of Man Trusts. Ichi ndicho chechipiri chezvinyorwa zvitatu, zvinoongorora mamwe emhando dzakajairika dzeOffshore Trusts uye mashandisiro adzo. Kana uchida kuverenga zvimwe zvinyorwa munhevedzano unogona kuzviwana pano:

• Offshore Trusts: Nhanganyaya (1 ye3)
• Offshore Trusts: Kusanzwisisana, Pitfalls uye Solutions (3 ye3)

Kubva pakuchengetedza nhaka yemhuri, kusvika pakuronga kwakaringana kutevedzana, kupa vanovimba navo kana kunyange vashandi, Offshore Trust ichiri chishandiso chinochinjika zvakanyanya pakushandisa kwevanopa mazano - ndinovimba chinyorwa chinotevera chichabatsira kujekesa pfungwa iyi.

Chinyorwa 2 che3, Offshore Trusts: Mhando uye Mashandisirwo achaongorora zvinotevera:

• Discretionary Trusts
• Kufarira Possession Trusts
• Kuunganidza & Maintenance Trusts
• Mamwe Mafomu eOffshore Trust
• Kushanda naDixcart

Offshore Discretionary Trusts

Iyo Discretionary Trust ndeimwe yeanonyanya kushandiswa marudzi eTrust uye inogona kupa yakanyanya kuchinjika kune iyo Settlor uye maTrustees maererano nemabatiro anoita Trust pazvinangwa zvaunoda.

Semuyenzaniso, Discretionary Trust inogona kupa maTrasti kugona kugovera nenzira inodzivirira kutambisa kana kupedza Trust Fund zvisina basa uye zvichifambirana nekuchinja kwemamiriro ezvinhu - izvi zvinogona kuve nekuda kwezvikonzero zvakawanda, kusanganisira kuchengetedzwa kwevanotambura Vanobatsirwa, mutero. kuronga kana kuchengetedzwa kwezvinhu zvine chekuita neBaneficiaries zvikwereti zvemunhu, nezvimwe.

Pamusoro pezvo, nepo kirasi yeVabatsiri inogona kuoneka, iyo Settlor inogona kunge isingazive kuti nzira yakanakisa yekukamura homwe ichave yei uye ingashuvira kubvumidza shanduko yenguva yemberi mumamiriro ezvinhu uye kunyangwe vamwe vanozobatsirwa kuti vatariswe - semuenzaniso, vazukuru vasati vazvarwa.

Discretionary Trusts inogona kuumbwa panguva yehupenyu hweSettlor, ingave sekugara kwekugara kana kunyorwa muKuda kwavo, ichivapo parufu. Kana yakagadzirwa seTrust mhenyu, iyo Settlor inogona kuve nemhosva yemutero pamutengo unobhadhariswa wekufambisa. Uyezve, maTrasti anogonawo kuve nemhosva kune periodic liability pamakore gumi ekuyeukwa, uye pane chero kugoverwa kune Vanobatsirwa. Nechikonzero ichi, zano remutero rinofanirwa kutsvagwa pakutanga maererano nemamiriro eSettlor neTrasti.

Iyo Settlor haifanire kuchengetedza chero rubatsiro runobatsira pakuva kana kutonga pamusoro pezvinhu zvakagadziriswa muDiscretionary Trust, zvikasadaro Trust inogona kutorwa seyakaipa kana kusashanda, uye midziyo inogona kuramba ichiumba chikamu cheSettlor's estate.

Pane kudaro, maTrasti anopihwa simba rekutungamira Trust Fund muzvakanakira Vanobatsirwa uye Trust pachayo. VaTrasti vanokwanisawo kugovera sekuda kwavo, kune chero mubatsiri panguva yavanoona yakakodzera. Nepo Discretionary Trust ichipa maTrasti kutonga kwakazara pamusoro pehurongwa, zviito zvavo zvinofanirwa kunge zvichiri kuenderana neTrust Deed.

Izvo zvinopihwa zveTrust Deed zvinogona kupa zvirambidzo izvo Settlor inoda kuisa. Uye zvakare, iyo Settlor inogona kusarudza kugadza Mudziviriri, uyo anowanzo vimba nenyanzvi chipangamazano, kuti atarisire maTrasti uye nekuona kuti kutevedzana nezvirongwa zveTrust. Mudziviriri anochengeta mamwe masimba seanodiwa, kuve nechokwadi chekuti maTrasti azadzisa zvinangwa zveTrust mukuwirirana neTrust Deed. Nepo kusanganisirwa kweMudziviriri kuchigona kupa zvidzoro, zvakakosha kuti usadzore maTrasti kuitira kukanganisa kushanda kweDiscretionary Trust.

Chekupedzisira, iyo Settlor inogona kutungamira maTrasti nekupa Tsamba yeZvido. Iyo Letter of Wishes inopa chirevo chezvinangwa zveSettlor panguva iyoyo nenguva, zvichibvumira maTrasti kuti atarise izvi pakuita sarudzo uye kugovera. Chero bedzi iyo Letter of Wishes ichiongororwa nguva dzose, inogona kupa nzwisiso inoshamisa mupfungwa dzeSettlor apo mamiriro ezvinhu anochinja - zvisinei, gwaro iri rinonyengetedza uye harisi kusunga; haigadziri chisungo chepamutemo kune chikamu cheVatarisiri.

Iyo Discretionary Trust mhinduro inoyevedza inopa kuchinjika kwakanyanya uye inopa mukana wekubvisa mutero wemutero kubva kuSettlor's estate - kunyangwe kushanduka uku kunouya pamutengo. Discretionary Trusts inogona kuve yakaoma, ichida ruzivo rwehunyanzvi kudzivirira misungo - iyo Settlor inofanirwa kunzwisisa kuti vari kuisa zvinhu zvavo pasi pekutonga kweVatengi vavo vakasarudzwa, avo vanofanirwa kuita sechokwadi zvinoenderana neTrust Deed, asi zvisingaite zvinoenderana ne zvishuwo zvavo - chero bedzi vachifunga kuti ndizvo zvakanakira Trust uye Vanobatsirwa.  

Offshore Kufarira mune Possession Trusts

Zvishoma zvakajairika, asi zvichiri kushandiswa zvakanyanya, Kufarira muPossession Trust. Rudzi urwu rweTrust runogona kuva nezviuru zvekushandisa, zvese zvinoenderana nekugona kwechiridzwa ichi kupa Settlor mukana wekuwana Trust Fund munguva yehupenyu hwavo - kutaura zvazviri, dzimwe nguva rudzi urwu rweTrust rwunodaidzwa kuti Lifetime Possession Trust.

Kufarira kubata kunogona kuve kwenguva yakatarwa kana kusingagumi. Izvo zvakajairika kuti gadziriro iitwe kune yasara yehupenyu hweSettlor.

Mukufarira kuronga zvinhu, iyo Settlor inoisa midziyo muTrust, nekudaro ichiendesa zita repamutemo kune maTrasti (sekurongwa kwese kweTrust) - asi pano mugadzirisi anoburitsa kufarira kutora, vachizvipa kodzero yekukurumidza uye otomatiki kune iyo. mari inoyerera kubva kuTrust assets.

Dzimwe nguva iyo Settlor yeKufarira muPossession Trust inodaidzwa seMubatsiri Wemuhoro kana Hupenyu Muroja, nekuda kweiyi kodzero yepamutemo. Iyo carveout inogona kupa iyo Settlor kodzero yekunakidzwa nezvinhu uye / kana mari yese inogadzirwa kubva kumidziyo panguva yehupenyu hwavo. Semuyenzaniso, kugara muchivakwa, kubhadhara mari yekugara kana kubhadhara kuchengetwa kwenguva refu nezvimwe kubva pakuwana kwekudyara kana zvimwe zvinhu zvakaita semigove kubva kumasheya mubhizinesi remhuri.

Panogona kuve neanodarika mumwechete Mubatsiri kana Muroja Wehupenyu, asingawanzo kuve nekodzero yekuwana zvinhu zvakagadziriswa ivo pachavo, sewavakaroorana naye. Panyaya yekubhadhara mari, izvi zvinobhadharwa kwavari nguva nenguva sezvakarongwa muTrust Deed.

Mari inotambirwa ichave shoma mari inoshandiswa neTrust - zvakakosha kuyeuka kuti izvi zvichasanganisira chero mutengo wekutarisa zvinhu (muripo wemuchengeti, mubhadharo wevanopa mazano ekudyara, manejimendi ezvivakwa nezvimwewo) pamwe nemuhoro ungangoitwa weVatengi, izvo kwenguva yakareba. sezvakanaka zvinotenderwa pasi peTrust Law.

Pakuita sarudzo dzekudyara, maTrasti achave nebasa kune vese Mubatsiri / Hupenyu Muroja uye Vanobatsirwa vane kodzero yezvinhu, vachiita sarudzo dzakadaro nekutarisa zvinokwikwidza zvinodiwa zvemari uye hupenyu hurefu, kunze kwekunge zvataurwa neimwe nzira muTrust Deed.

Sezvinei neDiscretionary Trust, zvinhu zveTrust zvichabatwa neTrasti kuti zvibatsire makirasi akadomwa evabatsiri kana kuti anonzi maBeneficiaries ari mukati meTrust Deed. Ava Vanobatsirwa vanogona kubatsirwa mushure menguva yakatarwa iyo Mubatsiri kana Hupenyu Tenant vanogona kunakidzwa nekufarira kuva nazvo - izvi zvinowanzoitika mushure mekufa.

Pane zvinokonzeresa mutero pakuitwa kwerudzi urwu rweTrust, uye sezvazvakamboita, zvinogona kunge zvakaoma. Nokudaro, mazano emutero anofanira kutsvakwa muzviitiko zvose.

Offshore Accumulation uye Maintenance Trusts

Kuunganidza uye Kuchengeta Matrust ndeimwe nzira yakasanganiswa pakati peDiscretionary Trust neBare Trust. Pakati payo, rudzi urwu rwekuvimba runoisa Trust Fund pasi pekutarisirwa neTrasti kudzamara mwana kana mudiki Mubatsiri asvika pazera rakatarwa, kusvika pamakore makumi maviri nemashanu.

Panguva inopindirana, maTrasti achave neungwaru pamusoro pekutonga kwemidziyo yakagadziriswa uye mashandisiro akanakisa ekuzvishandisa kubatsira Mubatsiri - zvechokwadi mukuteerana nezvinopihwa neTrust Deed. Pakasiyana-siyana maTrasti anogona kuunganidza mari uye mibairo yekuvaka maBeneficiaries capital entitlement kana anogona kugovera zvinhu zvekuchengetedza kuenderera kweMubatsiri.

Pamberi peFinance Act 2006 shanduko pakubata kweAccumulation and Maintenance Trusts, idzi gadziriro dzeTrust dzakaiswa kuti dziwane mamwe mabhenefiti eIHT ekuronga - zvisinei, muzuva ranhasi, uye nekuda kwekuchinja kweRelevant Property Regime (RPR), pundutso iyi yabviswa. Kuunganidza uye Kuchengeta Matrust anozoda kufunga nezveRPR, izvo zvinogona kuguma neapo neapo 10 gore rekusvitsa makore, sekureva kweDiscretionary Trust yakurukurwa pamusoro.

Kune avo Kuunganidza uye Maintenance Trusts yakagadziriswa pre-2006, pakanga paine hwindo kusvika 5.^th yaApril 2008, apo zera revanhu vakawanda raigona kuwedzerwa kubva pa18 kusvika papamusoro pemakore 25. Aya maTrust acharamba achiwana kurapa kwakafanana pre-2006 IHT kwehupenyu hweTrust kureva kuti Mubatsiri asati asvika zera reruzhinji. Nekudaro, zvakakosha kuti uzive kuti chero mamwe ekuwedzera pekugara mushure me2006 achapa iyo trust iri pasi pekuchinja kweRPR. Uyezve, kana pasina zvachose kufarira mutrust kureva kuti iDiscretionary Accumulation and Maintenance Trust, uye zera reruzhinji harina kugadziriswa pamberi pe6.^th Kubvumbi 2008, iyo RPR inochinja uye nguva nenguva machaji achashanda.

Vasati vakura, nepo maTrasti achigona kusarudza kuunganidza mari nekukura kweTrust assets, vanogonawo kuzvimisa kana kutozviendesazve zvichienderana neTrust Instrument. Izvi zvinongoitwa chete Mubatsiri asati awana kufarira kuva nezera re18 kana 25 sezviri maererano nematemu ekuvimba.

Kana zvikaitwa izvi zvechokwadi uye zvichifambirana neTrust Deed, maTrasti anogona kuisa Trust Fund mune zvimwe zvakagadziriswa fomu midziyo pamberi peMubatsiri 18.^th zuva rekuzvarwa semuenzaniso real estate, mabhondi, fixed term deposits nezvimwewo. Izvi zvinoreva kuti kukosha kwacho kunogona kuburitswa muzvikamu nekufamba kwenguva kana kuburitsa mari inoenderera kuburikidza nekukura kwekudyara, rendi nezvimwe. zvichizodzivirira kupambadza uye kubvumira Mubatsiri kuti akure kupfuura zera re Vazhinji.

Muchidimbu, MaSettlors anogona kunzwa akasununguka kutanga Kuunganidza uye Maintenance Trust, pane yakazara Discretionary Trust - izvi zvinodaro nekuti maTrasti achave nekuchinjika kwekutonga panguva yehupenyu hweTrust, nepo nzvimbo yeVabatsiri ichigona kugadziriswa. Zvakadaro, chinonetsa ndechekuti mwana Beneficiary anenge aine kodzero otomatiki yeTrust Fund pazera reruzhinji, izvo zvinogona kunzi zvinokanganisa zvichienderana nehunhu hwavo uye nekukura kwavo.

Mamwe Mafomu eOffshore Trust

Pamusoro pezviri pamusoro, zvakakosha kucherechedza mamwe marudzi anowanzo shandiswa eTrust. Nekupfupisa izvi zvakanyorwa pazasi netsanangudzo pfupi:

• Chinangwa Kuvimba - Pane kuti zvigadziriswe kuti zvibatsire Mubatsiri wega, Chinangwa cheChirongwa cheTrust ndechekuzadzisa chinangwa chekutengeserana kana chekubatsira semari yekutengeserana, kutora kana kurasa midziyo nezvimwe. PaIsle of Man, pane yakatsaurirwa chikamu chemutemo unobata Trust iyi - Chinangwa Trusts Act 1996.

• Employee Benefit Trust (EBT) -Vashandi Benefit Trusts inogadzirwa nevashandirwi kuitira kubatsira kwevakapfuura, vazvino kana venguva yemberi vashandi, vanovimba uye hukama. Dzinogona kuve mota yekufambisa chero nhamba yemabhenefiti, uye inobatsira kumakambani echero saizi - kunyanya ayo ane tsoka yepasirese. Kushandiswa kwakajairwa kunosanganisira zvirongwa zvekutenga masheya, discretionary mabhonasi, penjeni nezvimwe.

Chokwadi kune mamwe akawanda maTrust aripo, uye isu tingakukurudzira kutaura nenyanzvi yako chipangamazano kuti ubatsire nekusarudza iyo chaiyo mhando yeTrust yekuzadzisa zvinangwa zvako.

Kushanda naDixcart

Dixcart yanga ichipa Trustee Services uye nhungamiro paOffshore Trusts kweanopfuura makore makumi mashanu; kubatsira vatengi uye vanachipangamazano vavo kuita hurongwa hwavo hwekunze.

Tine nyanzvi dzemumba dzine hupfumi hweruzivo muzvinhu zvese zvine chekuita neTrust; izvi zvinoreva kuti takaiswa zvakanaka kutsigira uye kutora mutoro kune chero Offshore Trust, tichiita seTrusti uye nekupa hunyanzvi hwekubvunza masevhisi pazvinenge zvakakodzera. Unogona verenga zvakawanda nezve yedu Kuvimba masevhisi pano mune ino inobatsira gwara.

Nekuda kwekupa kwedu kwakasiyana-siyana, kunosanganisira hurongwa hweIsle of Man zvimiro, tinokwanisa kubatsira Kubva pakugadzwa kusati kwatanga uye zano kune manejimendi ezuva nezuva emotokari uye matambudziko ekugadzirisa. Tinogona kutsigira zvinangwa zvako padanho rega rega.

Get nekuonana

Kana iwe uchida rumwe ruzivo maererano nekushandiswa kweOffshore Trusts, kana Isle of Man zvimiro, ndapota inzwa wakasununguka kubata naDavid Walsh paDixcart:

advice.iom@dixcart.com

Dixcart Management (IOM) Yakatemerwa marezinesi neIsle of Man Financial Services Authority.

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