This new edition provides practitioners with a practical and straightforward guide to the tax implications of trusts and the planning opportunities that arise from them. Fully updated to take into account the Finance Act 2003, it also covers the legal principles surrounding this complex area and includes examples and case studies throughout to supplement and illustrate the text.LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order
Auflage
Sprache
Verlagsort
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Editions-Typ
Illustrationen
Maße
Höhe: 229 mm
Breite: 149 mm
ISBN-13
978-0-7545-2251-5 (9780754522515)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
"A useful relationship; The main trust legislation; Trust formalities; Powers and duties of trustees; Residence and domicile; The main taxation rules applicable to trusts; Discretionary trusts; Bare and interest in possession trusts; Accumulation and maintenance trusts; Foreign trusts; Charitable trusts; Purpose trusts; Employee trusts; Pension trusts; Protective trusts and trusts for the disabled; Strict settlements and trusts of land; Unit trusts and offshore funds; Asset protection trusts; Will trusts and intestate trusts; Trust tax returns; Trust accounts."