A Practitioner's Guide to Trusts: Tenth Edition » książka
A Practitioner's Guide to Trusts: Tenth Edition
ISBN-13: 9781780433578 / Angielski / Miękka / 2013 / 660 str.
A Practitioner's Guide to Trusts is a step-by-step guide to all the practical aspects of UK trust law. Written by a highly respected expert, this handbook provides practical information that is as useful to accountants and trust practitioners as it is to lawyers. Now in its tenth edition, the book has been fully updated and revised to take into account the UK's latest Finance Act. It includes changes to IHT treatment of trusts subject to the relevant property regime (simplification of the calculation of IHT charges on trusts at ten-yearly intervals or when assets are transferred out of the trust), as well as an expanded analysis on income tax and CGT treatment of trusts. The book has been designed to make key information easy to find and assimilate and includes signposts to provide useful summaries and focus points to highlight important issues. It contains coverage of the following areas: breach of trust * capital gains trust and second residences * income tax and settlor interested trusts * ownership of house (Jones v Kernott) * ownership of monies in joint bank account * proprietary estoppels * removal of trustees * severance of joint tenancy.
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