Practical and accessible, this annual guide will prove indispensable when starting, running or ending a trust, or dealing with a deceased estate, whilst ensuring you are complying with the law.
Trusts and Estates in Scotland guides you through the complexities of Scotland's unique trust and estate regime. Worked examples, tax tables and practical commentaries help to illustrate the latest legislation and the key points of practice. The reader will not only fully understand current tax law, but be comfortable applying it to their clients' trusts and estates.
Covers:
Introduction;
Background;
Starting a trust;
Running a trust: income tax;
Running a trust: capital gains tax;
Running a trust: inheritance tax;
Running a trust: stamp duties;
Charitable trusts;
Ending a trust;
Deceased estates: introduction;
Deceased estates: Practical IHT considerations;
Deceased estates: income tax and CGT;
Deceased estates: post-death rearrangements;
Deceased estates: stamp duties.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Maße
Höhe: 234 mm
Breite: 156 mm
ISBN-13
978-1-78451-187-6 (9781784511876)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Alexander Garden is a Partner at Turcan Connell and specialises in issues concerning succession, trusts, taxation and asset protection, as well as charity law. He is Accredited as a Specialist by The Law Society of Scotland in both Trust Law and Private Client Tax.
Simon Mackintosh is a Partner at Turcan Connell and specialises in tax and estate planning for private clients, and in charity law. He is Accredited as a Specialist by The Law Society of Scotland in both Trust Law and Charity Law.
Chapter 1 Introduction
Chapter 2 Background
Chapter 3 Starting a trust
Chapter 4 Running a trust: income tax
Chapter 5 Running a trust: capital gains tax
Chapter 6 Running a trust: inheritance tax
Chapter 7 Running a trust: stamp duties
Chapter 8 Charitable trusts
Chapter 9 Trusts for disabled persons and vulnerable beneficiaries
Chapter 10 Ending a trust
Chapter 11 Deceased estates: introduction
Chapter 12 Deceased estates: Practical IHT considerations
Chapter 13 Deceased estates: income tax and CGT
Chapter 14 Deceased estates: post-death rearrangements
Chapter 15 Deceased estates: stamp duties
