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...

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.

Written by a team of experienced practitioners, the book explains even the most difficult points with great clarity, and includes chapters on lifetime planning, and wills and estate planning.

This sixth edition is a practical guide to the rules of UK inheritance tax relief for business, farm, woodland, and heritage property. The book examines both UK legislation and case law in detail, and it provides worked examples to illustrate how principles of tax relief are applied in practice. Numerous references to HMRC guidance and Manuals are also included. The book discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. Most importantly, it contains numerous examples of pitfalls to avoid in...

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.

Capital Gains Tax 2019/20 is an invaluable title for those who deal with capital gains tax on a regular basis. It examines the current legislation and HMRC guidance in a clear, comprehensive style and covers the following: Recent developments in CGT Computation of gains and losses and special rules for particular assets CGT for partners and partnership assets CGT in the periods immediately before and after death CGT payable by trusts Charges for non-domicile or non-resident taxpayers and overseas gains Corporate gains, SSE and group reliefs Land and property including non-resident...