Kutheni Usebenzisa i-Isle of Man Professional Trasti?
Siye sanexesha elongeziweyo lokungaqiniseki kwihlabathi eliquka izinto eziphambili ezifana nobhubhane, ukuphazamiseka kwezoqoqosho, ukunyuka kwamaxabiso okukhulu kunye nosoyikiso lwemfazwe entsha ebandayo. Kula maxesha anzima kangaka, uzicwangcisela njani izizukulwana ezizayo? Ngelixa kuya kuhlala kukho ukuphazamiseka kwemarike, xa kuziwa kucwangciso lwezindlu kunye nolandelelwano, unokukhuthazeka ekuthembekeni okungaguqukiyo kweeTrasti ezinamaphepha-mvume kunye nokulawulwa ngokufanelekileyo.
Kweli nqaku lifutshane siza kuxoxa ngezinye zezizathu eziphambili ekufuneka uzithathele ingqalelo iTrasti yobuGcisa kulwakhiwo lwakho lweTrasti:
- Yintoni iTrasti yobuNgcali?
- Kutheni iLay Trasti ngamanye amaxesha ilukhetho olungalunganga?
- Yintoni ekufuneka ndiyiqwalasele xa ndikhetha iTrasti yobuNgcali?
- I-Dixcart inganceda njani kucwangciso lwam lweTrasti?
1. Yintoni iTrasti yobuNgcali?
Awunakuba neTrasti ngaphandle kweTrasti, kodwa yintoni iTrasti kwaye yintoni umahluko phakathi kweTrasti kunye neProfessional Trasti?
ITrasti yonyulwa yiSettlor/Donor of Trust kwaye liqela elinetayitile ngokusemthethweni kwipropati kunye nee-asethi ezenza iTrasti Fund. ITrasti kufuneka ilawule iTrust Fund ngokuhambelana neTrasti Deed, imisebenzi yabo eyahlukeneyo kunye nomdla waBaxhamli. Unga funda ngakumbi malunga namaqela ahlukeneyo kwiTrasti kunye nokunye, Apha.
AmaLungu eTrasti ngabantu abangezoncutshe zeNdalo, ngokuqhelekileyo usapho okanye abahlobo, abaqeshwe njengeTrasti ngumphembeleli weTrasti. Baza kusebenza njengeTrasti ubomi babo bonke beTrasti, okanye bade bangakwazi ukwenza izinto, basweleke okanye bangene endaweni yabo.
ITrasti yoBuchule inokuba yiBody Corporate okanye iNdalo kodwa iqhelekile ibe liqumrhu elishishinayo elifana nePrivate Limited Company. IiTrasti eziziiNgcali zikholisa ukuba ziingcaphephe eziqeqeshelwe ukwenza umsebenzi wazo ngentlawulo. IiTrasti eziBuchule zenza isivumelwano kunye neSettlor / Donor ukuze zibonelele ngeenkonzo ubomi babo bonke beTrasti okanye de zitshintshwe.
Iitrasti azinabuntu basemthethweni obahlukeneyo kwaye ke ngoko BONKE IiTrasti zihlangene kwaye zinoxanduva olunzima ngezenzo zazo phantsi kweTrasti. Ukongeza, zombini iiTrasti kunye neeTrasti eziNgcali zinetyala lokudityaniswa kweCommon Law kunye noxanduva olusemthethweni kubaxhamli. Le misebenzi ibandakanya uxanduva olufana nokusebenzisa inkathalo kunye nobuchule obufanelekileyo, ukuqonda ngokupheleleyo izibophelelo zabo phantsi kweTrasti, ukuphepha ukungqubana kwemidla, ukwenza ngokwamagunya abo phantsi kweSixhobo seTrasti kunye nokusebenza ngokungakhethi buso.
Ngaphaya koko, njengoko iTrasti ingenabo ubume bomthetho obahlukeneyo kwaye onke amatyala anxulunyaniswa neTrust Fund awela kwiTrasti, iiTrasti zingenza iimfanelo zerhafu kwindawo yazo, kubandakanywa nokuba kufuneka zihlangabezane nazo naziphi na iimfuno zokunika ingxelo njl.njl.
Okubalulekileyo, iqela elityunjiweyo kufuneka likulungele ukusebenza njengeTrasti, kodwa njengoko ubona, ukuchongwa njengeTrasti ngumsebenzi onzima onokuba nzima kwaye uthwele uxanduva olukhulu.
2. Kutheni iLay Trasti ngamanye amaxesha ilukhetho olungalunganga?
'Zonke izilwanyana ziyalingana, kodwa ezinye ziyalingana kunezinye…'
Umgca odumileyo ka-Orwell osuka kwiFama yeZilwanyana wabonakala uyindlela efanelekileyo yokuvula eli candelo – kodwa ndithetha ukuthini ngoku?
Ngelixa iiNkundla zizakuphendula amaLungu eTrasti ngezenzo zawo phantsi kweTrust Deed kwaye ngokuhambelana nemisebenzi yeTrasti kunye neFiduciary etyalwa, iiTrasti eziNgcali ziya kuhoywa kumgangatho ophezulu wokhathalelo.
Umzekelo, ekumiseleni ukungakhathali kobungcali, iNkundla iya kuthathela ingqalelo imeko yengqondo yeTrasti/ ulwazi oluhambelana nolo lweTrasti enobuchule obufanelekileyo, ezele lonke ulwazi nobungcaphephe ekunokulindeleka ukuba iTrasti yobuNgcali – kuquka nayiphi na. ulwazi olukhethekileyo ababezimisele ukuba nalo.
Ngaphaya koko, ngexa iiTrasti eziQeqeshiweyo zase-UK zingalawulwa ngokubanzi, iiTrasti ze-Isle of Man Professional kufuneka zibe neLayisensi yodidi lwesi-5 kwaye zilawulwa yi-Isle of Man Financial Services Authority phantsi koMthetho weeNkonzo zeMali ka-2008.
Isiphumo soku siphindwe kathathu:
- Usapho kunye/okanye abahlobo abanyulwe njengeTrasti baya kuba noxanduva buqu ngezenzo zabo, kubandakanywa nayiphi na ilahleko enokwenzeka okanye izenzo ezingezizo; kwaye
- Ukuba iiTrasti eziBuchule zibandakanyekile, ziya kugcinwa kumgangatho ophezulu wokhathalelo malunga nokufeza imisebenzi yazo phantsi kweTrasti; kwaye
- Zonke iiTrasti ze Isle of Man Professionals kufuneka zigcine iilayisensi kwaye zilawulwa. Oku kubonelela ngokhuseleko olongezelelweyo kunye nesiqinisekiso somgangatho ukuba umxhasi kunye nabaxhamli babo banokuthuthuzeleka.
Xa iLay Trustee yonyulwa, iSettlor / Donor ayizukuzuza kulo naluphi na ukhuselo olongezelelweyo, kwaye abayi kubanjwa kuMgangatho woBuchule. Kukho izizathu ezininzi ezinokuthi zincede ubone ukuba iTrasti yobuNgcali ikulungele na kwiimeko.
Iingxaki zokuchongwa kweTrasti yobuNgcali
Ukonyula iTrasti yobuGcisa akuyongxaki. Eyona ntsilelo ingundoqo yokumisela iTrasti yobuNgcali yintlawulo engacacanga. Ubungakanani beTrust Fund buya kuqinisekisa ukuba iinkonzo zeTrasti ziyasebenza okanye hayi.
Apho iTrust Fund ingaphantsi kobukhulu obuncinci, iintlawulo zeTrasti zoBuchule zinokucutha ii-asethi ngokungafaniyo. Umzekelo, i-Settlement ye-100k ye-£10k engenisa imirhumo yeTrasti eyi-£10k ngonyaka kufuneka ifikelele ngaphezu kwe-1% yokukhula ngonyaka ukuhlangabezana neendleko zayo zeTrasti zoBuchule kuphela - ngokuqinisekileyo kunokubakho imirhumo yomntu wesithathu (umz. abaphathi botyalo-mali, abaGcini, Abaphathi bePropati, njl.njl.) – oku ngokuqinisekileyo akunakwenzeka. Xa kuthelekiswa, ukuhlawulwa kwe-£10m nge-£1k efanayo yomrhumo weTrasti kuya kufuneka kuphela ukuphumeza ukukhula okungaphezulu kwe-XNUMX% ngonyaka, umqobo onokufikelelwa ngakumbi.
Ngoko ke, iiTrasti eziBuchule zidla ngokubandakanyeka apho iTrust Fund iyakuxabisa izigidi+. Kwiimeko ezinjalo, iindleko zeTrasti yoBuchule kunye nawo nawaphi na amaqela angaphandle angahlangatyezwa ngeli lixa ekhula ngendlela eyiyo ngengeniso, iinzuzo kunye nenzala efunyenweyo.
Kwiimeko ezinjalo, umxhasi ukwadlulisela ulawulo lwee-asethi zabo eziHlaziywe ngabantu ekusenokwenzeka ukuba abanabudlelwane nabo. Noko ke, le nkxalabo inokupheliswa ngeminye yemibuzo esiyiqwalasela kwicandelo 3.
Iingxaki zokuchongwa kweTrasti
Ngokuchaseneyo, ezona nzuzo ziphambili zokutyumba iLay Trustee kukuba iSettlor / Donor iya kuba nobudlelwane bangaphambili nabo okt iyakuba ngumntu owaziwayo. Olunye uncedo olungundoqo kukuba baqhele ukusebenza njengeTrasti simahla.
kunjalo, kukho izinto ezininzi ezibalulekileyo ezenza ukuba iTrasti ibe sisisombululo esingathandekiyo apho iTrust Fund kunye nocwangciso kuvumela ukuba iTrasti eyiNgcali ibandakanyeke. Oku kuquka iingqwalasela ezifana nezi:
Ukuqhubeka
Ngelishwa, ngokungafaniyo neeTrasti eziziiNgcali ezisebenza ngequmrhu, iLay Trustees zinokusweleka okanye ziphulukane nomsebenzi. Oku kunokubangela imiba yolawulo olusebenzayo nolusebenzayo lweTrasti kwaye kungenise iindleko zokuyilungisa. Abalandela iTrasti banokuthiwa amagama abo kwiDeed, kodwa imiba iyafana, kwaye kukho ukuthembela ekugcinweni kwerekhodi ngendlela eyiyo kunye nonikezelo olululo - njengoko aziyi kugcinwa kwindawo esembindini, ngokungafaniyo nee-ofisi zeeTrasti zeeNgcali.
Iimeko zeTrasti zisenokutshintshwa. Umzekelo basenokufudukela kwelinye ilizwe besiya kusebenza njl.njl. Apho oku kunjalo, ngaphandle komba wokuba kude, njengoko bekutshiwo ngaphambili, kunokubangela amatyala ebengacetywanga. ITrasti inokutsalela iTrasti kulawulo lwerhafu lwalo mmandla mtsha, kwaye oku kunokuba neziphumo zerhafu.
ITrasti eyiNgcali inikezela ngokusisigxina kunye nokuqiniseka malunga nonyango ngexesha layo. Ngaphezulu njengoko inkampani inokuqhubeka ngokusisigxina, eli nqaku livumela umnikezeli wenkonzo ukuba abe nokuqonda okunzulu kwelungiselelo, i-Settlor / Donor kwaye apho kufanelekileyo abaxhamli kulo lonke ixesha leTrasti, enceda kulawulo olusebenzayo lweTrasti. Thembela.
Ubundilele
Njengoko iiTrasti zingabantu abaziwayo kwiSettlor / Donor njengosapho okanye izihlobo, bahlala 'benolusu emdlalweni' ukutsho oko, badla ngokuba nomdla - nokuba ngokuthe ngqo okanye ngokungathanga ngqo. Njengoko bekutshiwo ngaphambili, lo ngomnye wemisebenzi esemthethweni etyalwa ziiTrasti.
Apho kukho umba wokungakhethi cala, ukungqubana kwemidla njl.njl. oku kunokubeka esichengeni ilungiselelo, kube yingcambu yamanyathelo omthetho kwaye kusenokubona ukutenxa kwiinjongo ze-Settlor / Donor. Ngaphaya koko, amaLay Trustees ahlala engavisisani, nto leyo eyenza ukuba ulawulo lweTrasti lubenzima.
ITrasti yoBuchule izimele kubudlelwane phakathi kweentsapho kwaye isoloko iqinisekisa indlela engakhethi cala yokwenza umsebenzi wayo phantsi kweTrust – isoloko isenza okona kubonelelwa ngaBaxhamli kwaye ngokuhambelana neminqweno yeSettlor / Donor.
Umthwalo
Ukusebenza njengeTrasti kungadla ixesha, kube nzima kwaye ngamanye amaxesha kungenzeki lula. Oku kunokubangela ukuba indima ibenzima kwaye ibenoxinzelelo kuLay Trustees, ngakumbi apho iTrust Fund iquka izinto ezibalulekileyo.
Nokuba baqhubana nolawulo lwemihla ngemihla, bagcina ii-akhawunti okanye basebenzisana neengcaphephe zeqela lesithathu, iiTrasti zakho ziya kuthatha uxanduva olunzima. Gcina ukhumbula ukuba iLay Trustees zihlala zidlala indima ephambili emsebenzini kunye nobomi basekhaya.
Ukonyula iTrasti yobuGcisa, efana noDixcart, inika lo mthwalo kwiingcali ezizinikeleyo ekunikezeni inkonzo esemgangathweni, ukugcina abantu obathandayo bengenamahlaba neentlungu zobuTrasti.
Ulwazi kunye nobuGcisa
Kuyaqondakala ukuba uninzi lwamaLungu eTrasti alunalwazi olufunekayo nobuchule bokulawula iTrasti. Kwihlabathi lanamhlanje, okusingqongileyo kuxhomekeke kuhlaziyo lwarhoqo, umzekelo kwiimfuno zokunika ingxelo umz. FATCA kunye neCRS, iimfuno zobhaliso umz. iRejista yamaQumrhu angaphesheya kweelwandle kunye notshintsho kwirhafu, unyango olusemthethweni okanye olulawulayo njl.njl.
Ngokuqhelekileyo iingcali eziqeqeshiweyo, ezifana ne-Dixcart, ziya kuba nolwazi olunzulu kuyo yonke imimandla echaphazelekayo kunye nokugcina ulwazi lweendlela ezilungileyo.
Ngokwenene, ulwazi olukhethekileyo lunokufuneka kwaye ngoko ke iTrasti yoBuchule ingafuneka. Umzekelo, iqhelekile ukuba amashishini okanye amaqela eenkampani afune ukuphumeza iiTrasti zeengcali, ezifana neeTrasti zeNzuzo yabaSebenzi okanye iiTrasti zoBunini boMsebenzi. Kwiimeko ezinjalo ulawulo olululo lubalulekile kwaye ngoko ke iiTrasti eziBuchule zinokuba luncedo kakhulu.
Ulwazi kunye nobuchule boBuchule bakho beTrasti bunokunceda iTrust Fund ukuba ikwazi ukuhlangabezana neenjongo zayo ekuhambeni kwexesha, ibonelele ngexabiso kunye nokongiwa kweendleko ngaphaya kolawulo olulula.
Ukuqukumbela, xa kujongwa iimeko ezichanekileyo, ukuqeshwa kweTrasti yobuNgcali, efana noDixcart, kunokunciphisa amatyala angeyomfuneko kwaye kunikeze uxolo lwengqondo kubo bonke ababandakanyekayo.
3. Yintoni ekufuneka ndiyiqwalasele xa ndikhetha iTrasti yobuNgcali?
Ukuba wena kunye/okanye umcebisi wakho ukholelwa ukuba iTrasti yoBuchule sisisombululo esifanelekileyo, usenokuba uyazibuza ukuba ungayichonga njani iTrasti elungileyo. Zininzi izinto ekufuneka ziqwalaselwe, kodwa apha ngezantsi kukho imibuzo embalwa ebonisa umgangatho olungileyo weTrasti kunye noMboneleli weNkonzo oManyanisiweyo:
Ngaba iTrasti kunye noMboneleli weNkonzo oManyanisiweyo usekwe kakuhle?
Umxhasi uya kufuna ukuthathela ingqalelo ezo mizi-mveliso zinelifa lemveli kushishino nezithe zasebenza ngokuqhubekayo ngaphandle kokukhutshwa. Oku kubonisa ukuzinikela komnikezeli wenkonzo ekusebenzeni ngokuzinzileyo nangendlela ethobelayo. Umniki-nkonzo onamava abanzi ekuthembekeni nakwiinkonzo zequmrhu uya kuba nokuqonda okunzulu kobunzima obubandakanyekayo ekulawuleni amaqumrhu. Amava abo anokukunceda ujonge imigibe kunye nemiceli mngeni enokubakho, enokongeza ixabiso. Ngoko ke, ixesha lokurhweba liyisalathisi sokuhlala kunye nokuthembeka.
IQela le-Dixcart sele lirhweba ngoku ngaphezulu kweminyaka engama-50 kwaye lihlala liphethwe lusapho olunye lwabucala. Ngaphaya koko, iDixcart Isle of Man ibisebenza ukusukela ngo-1989, nto leyo emele ulwazi olunzulu nolwahlukeneyo lweTrasti kunye nolawulo lweCorporate. Oku kuthetha ukuba asinaluxinzelelo lwezorhwebo olufanayo nababoneleli ngeenkonzo zolingano lwabucala, sikhe senze ulwakhiwo oluthobelayo kwaye ke ngoko sinomgangatho endaweni yokugxila kumthamo.
Ngaba iTrasti kunye noMboneleli weNkonzo oManyanisiweyo banabasebenzi abaQeqeshiweyo nabanamava?
ITrasti ethembekileyo kunye noMboneleli weNkonzo oManyanisiweyo kufuneka abe neqela labasebenzi abaqeqeshiweyo abaneziqinisekiso zemfundo ezifanelekileyo kunye nobuchule, abafana nabaCwangciso-mali, amaGqwetha, iiTrasti ezivunyiweyo ze-STEP, ooNobhala abaChartered njl.njl. Baya kuba ngamalungu amaqumrhu nemibutho yoshishino eyaziwayo.
Xa usebenza neTrasti yakho kunye noMboneleli weNkonzo oManyanisiweyo kufuneka uzive uqinisekile ukuba abasebenzi onxibelelana nabo banolwazi oluphangaleleyo, banokukunika iimpendulo ozidingayo kwaye baqeqeshwe ngokufanelekileyo.
Ngaphezulu, kukwabalulekile ukunxibelelana ngokuthe ngqo namalungu eqela eliphezulu kunye naBalawuli. Xa ufuna into ethile yenziwe - kufuneka ithathwe njengento ephambili. Esi sisalathisi esilungileyo semigangatho yenkonzo.
KwaDixcart imicimbi yakho yemihla ngemihla iya kusingathwa ngabaqeshwa abakumgangatho ophezulu abaqeqeshiweyo. Ukongeza, abaLawuli bethu bayalazi lonke iqumrhu esikulo kwaye bazibandakanya ngokupheleleyo kwiinkonzo ezinikezelwayo.
Ngaba iTrasti kunye nomnikezeli wenkonzo yeQumrhu banalo uLwakhiwo lweMali eNgafihliyo?
Uninzi lolawulo kunye nokuthotyelwa okwenziwa ngabaBoneleli beNkonzo yeTrasti kunye nabaSebenzisi beNkonzo ngokuqhelekileyo ihanjiswa 'ngexesha elichithwe', nto leyo ethetha ukuba kuyasebenza umyinge olinganisiweyo weyure. Inqanaba lemirhumo efunekayo liya kuhambelana namanqanaba omsebenzi ofunekayo ukuqhuba iziko. Ngaphaya koko ireyithi yeyure esebenza kuwo nawuphi na umsebenzi iya kuxhomekeka kubunzima bomsebenzi kunye nobuchule obufunekayo.
Xa uqwalasela iTrasti yakho kunye noMboneleli ngeNkonzo yeQumrhu, kufuneka uqinisekise ukuba imirhumo ayifihli kwaye awusoze uhlawuliswe ngaphandle kokuqonda ukuba uhlawulela ntoni. Kukwafuneka kubekho ukuguquguquka okwakhelwe ngaphakathi, ukuze kuphononongwe rhoqo, kwaye ubudlelwane bunokuhlala bulungile kuwo onke amaqela abandakanyekayo.
Siya kuhlala sivuleleke kwaye sinyanisekile kubathengi kunye nabacebisi xa kufikwa kwimirhumo, sisoloko sinika isilumkiso sangaphambili kwaye sifumana ukusayina kwabathengi phambi kokuba senze nantoni na. Kwa-Dixcart sikholelwa ukuba ukuthembela sisiseko sokwakha ubudlelwane bethu nabathengi kunye nabacebisi babo.
Ngaba uya kuba neNdawo yoQhagamshelwano elizinikeleyo?
ITrasti elungileyo kunye noMboneleli weNkonzo oManyanisiweyo uqinisekisa ukuqhubeka kwenkonzo, nto leyo enciphisa ukuphazamiseka okunokwenzeka. Ke ngoko, kubaluleke kakhulu ukuba ukwazi ukwakha ubudlelwane bexesha elide lokuthembana kunye nokuqonda kunye namalungu eqela azinikeleyo. Ingeniso ephantsi yabasebenzi kunye notshintsho olungenzekiyo kubafowunelwa bakho lubonisa uhlobo lokuthembeka kunye nozinzo oya kulufuna kulo naluphi na ucwangciso lwexesha elide olufana neTrasti.
I-ofisi ye-Dixcart's Isle of Man inezinga eliphantsi kakhulu labasebenzi, uninzi lwamalungu eqela lethu lukunye nathi iminyaka emi-5+ kunye nenani elisebenza malunga neminyaka engama-20.
4. IngaNceda Njani iDixcart kuCwangciso lweTrasti yam?
I-Dixcart inamava abanzi kuwo onke amaqumrhu angaphandle konxweme kwaye inokunceda ngokuseta kunye nolawulo oluqhubekayo locwangciso lwakho lwabucala kunye nolwakhiwo lweshishini. Oku kubandakanya zonke iintlobo zeTrasti kunye nazo naziphi na iiNjongo zeNjongo eziKhethekileyo ezisisiseko okanye amaqumrhu oshishino.
Kule minyaka ingama-50 idlulileyo, siye saphuhlisa ubudlelwane obuluqilima bokusebenzisana nabanye babacebisi abaphambili behlabathi. Ukuba awukadibanisi nomcebisi oyingcali, singenza intshayelelo ngokufanelekileyo.
Dibana no
Ukuba ungathanda ukuxoxa ngeenkonzo zeTrasti eziBuchule, okanye i-Estate and Succession Planning, nceda uzive ukhululekile ukuqhagamshelana noPaul Harvey eDixcart: ingcebiso.iom@dixcart.com
I-Dixcart Management (IOM) Limited inikwe iLayisenisi yi-Isle of Man Financial Services Authority
