Core Tax Annual: Trusts and Estates 2017/18

ISBN-13: 9781526500991 / Angielski / Miękka / 2017 / 456 str.

Iris Wünschmann-Lyall;Chris Erwood

Opis

Based on Matthew Hutton's original popular reference guide, Trusts and Estates is now under the expert authorship of Iris Wuenschmann-Lyall and Chris Erwood. It remains as practical and accessible as before whilst providing clear guidance on compliance and operation under current law and is indispensable when 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 Trusts for disabled persons and vulnerable beneficiaries Chapter 8 Ending a trust Chapter 9 Deceased estates: introduction Chapter 10 Deceased estates: practical IHT considerations Chapter 11 Deceased estates: income tax and CGT Chapter 12 Deceased estates: post-death re-arrangements Chapter 13 Stamp duties: trustees and personal representatives