Core Tax Annual: Trusts and Estates 2011/12: 2011/12

ISBN-13: 9781847667588 / Angielski / Miękka / 2011 / 386 str.

Iris Wunschmann-Lyall;Chris Erwood

Opis

Based on Matthew Hutton's original popular reference guide, Trusts and Estates 2011/12 is now under the expert authorship of Iris Wunschmann-Lyall and Chris Erwood. This 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. Worked examples, tax tables, and practical commentaries help to illustrate the latest legislation and the key points of practice. The reader 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 detailed in this book will enable practitioners 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 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; Chapter 13 Deceased estates: post-death rearrangements; Chapter 14 Deceased estates: stamp duties.