Trusts and Estates in Scotland 2011/12: 2101-2012

ISBN-13: 9781847668752 / Angielski / Miękka / 2011 / 340 str.

Alexander Garden;Simon Mackintosh

Opis

Practical and accessible, this annual guide will prove indispensable when starting, running, or ending a trust, or dealing with a deceased estate, while ensuring compliance with the law in Scotland. It is a guide through the complexities of Scotland's unique trust and estate regime. Worked examples, tax tables, and practical commentaries help to illustrate the latest Scottish legislation and the key points of practice. The reader will not only fully understand current tax law, but be comfortable applying it to their clients' trusts and estates.

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.