Core Tax Annual: Trusts and Estates 2014/15: 2014/15

ISBN-13: 9781780434285 / Angielski / Miękka / 2014 / 416 str.

Iris Wunschmann-Lyall;Chris Erwood

Opis

Based on Matthew Hutton's original popular reference guide, Trusts and Estates is now under the expert authorship of Iris Wunschmann-Lyall and Chris Erwood. The book remains as practical and accessible as before, while providing clear guidance on compliance and operation under current UK law and is indispensable when starting, running, or ending a trust, or dealing with a deceased estate, in the UK. As part of Bloomsbury Professional's Core Tax Annuals, the book includes 'signposts' at the beginning of each chapter, containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter, and examples which are presented in shaded panels for easier reference, makes Trusts and Estates 2014/15 a convenient and accessible resource. Worked examples, tax tables, and practical commentaries help to illustrate the UK's latest legislation and the key points of practice. The reader will not only fully understand current tax law, but be comfortable in applying it to their clients' cases. The technical information and practical know-how will enable the organization of clients' financial affairs in a tax-efficient and compliant manner.

Spis treści

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 Trusts for disabled persons and vulnerable beneficiaries Chapter 9 Ending a trust Chapter 10 Deceased estates: introduction Chapter 11 Deceased estates: practical IHT considerations Chapter 12 Deceased estates: income tax and CGT Chapter 13 Deceased estates: post-death re-arrangements Chapter 14 Deceased estates: stamp duties