Accessible to the non-tax specialist, lawyers and students alike, this title covers all stages of starting, running and ending a UK trust and deceased estate. It offers clear, concise and well presented tax guidance and information based on an established and easy-to-use format at an affordable price, including: Starting a Trust, Running a Trust, Ending a Trust, Deceased Estates. The book adopts a compliance based approach, in terms of self-assessment for income tax and capital gains tax (eg hold-over elections) and of inheritance tax (especially discretionary trusts and deceased estates). Basic tax planning issues are covered extensively with relevant tax returns in appendices. This useful text will appeal to the general tax practitioner looking for an overview of trusts, non-tax specialist practitioners in accountancy and law, students and anyone with estate planning or IHT concerns.
Sprache
Verlagsort
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Maße
Höhe: 234 mm
Breite: 156 mm
ISBN-13
978-0-7545-2519-6 (9780754525196)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Contents. I The Law of Trusts A Introduction B Express Trusts C Trusts Implied by Law D Administration of Trusts E Breach of Trusts F The Taxation of Trusts A Introduction B Types of Trusts C Relief's and Exemptions D Tax Planning E Foreign Trusts and Anti-avoidance F Other Taxes III Annotated Statutes IV Appendices
