Core Tax Annual: Trusts and Estates 2012/13

ISBN-13: 9781847669575 / Angielski / Miękka / 2012 / 392 str.

Iris Wunschmann-Lyall;Chris Erwood

Opis

This expertly written book covers the tax planning opportunities, pitfalls and compliance issues involved in starting, running or ending a trust, or dealing with a deceased estate.

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 re-arrangements; Chapter 14 Deceased estates: stamp duties.