Core Tax Annual: Trusts and Estates

ISBN-13: 9781780431598 / Angielski / Miękka / 2013 / 398 str.

Chris Erwood

Opis

Trusts and Estates 2013/14 provides 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. As part of the Bloomsbury Professional 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, make Trusts and Estates 2013/14 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. Practitioners will not only fully understand current UK tax law, but be comfortable in applying it to their clients' cases. The technical information and practical know-how enables 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 Charitable trusts 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