Core Tax Annual: Trusts and Estates: 2015/16

ISBN-13: 9781780437712 / Angielski / Miękka / 2016 / 432 str.

Iris Wunschmann-Lyall;Chris Erwood

Opis

Core Tax Annual: Trusts and Estates 2015/16 remains as practical and accessible as before, while providing clear guidance on compliance and operation under current UK law, and it will be indispensable when starting, running, or ending a trust, or dealing with a deceased estate in the UK. Bloomsbury Professional's Core Tax Annuals include '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 Core Tax Annual: Trusts and Estates 2015/16 a convenient and accessible resource. Worked examples, tax tables, and practical commentaries help to illustrate the latest UK 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 detailed will enable the reader to organize their 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