Trusts and Estates in Scotland 2013/14

ISBN-13: 9781780433509 / Angielski / Miękka / 2013 / 380 str.

Alexander Garden

Opis

Practical and accessible, this annual Scottish legal guide will prove indispensable when starting, running, or ending a trust, or dealing with a deceased estate, while ensuring compliance with the law. The book will help with 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. Contents includes: background * starting a trust * running a trust: income tax * running a trust: capital gains tax * running a trust: inheritance tax * running a trust: stamp duties * charitable trusts * ending a trust * deceased estates: introduction * deceased estates: practical IHT considerations * deceased estates: income tax and CGT * deceased estates: post-death rearrangements * deceased estates: stamp duties

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.