Tailor-made for tax practitioners, Tax Advisers' Guide to Trusts demystifies the complex subject of trusts in the UK and explains the tax rules and the way in which trusts can be used in practice as a flexible and effective means of wealth accumulation and protection in an uncertain world. Examples and case studies are used throughout to supplement and illustrate the text. This fourth edition has been updated to take account of the modernization of UK trusts legislation contained in the latest Finance Act, the UK's HM Revenue & Customs (HMRC), recent guidance on trust management expenses,...

Various issues that can be studied under cultural competence are found in numerous disciplines, but it seems that each discipline, be it semiotics, ethnic studies or literature, works on its own. As such, a comprehensive approach encompassing different aspects of culture may be in order when examining cultural competence. This volume focuses on the interaction of cultural influences on language teaching and learning. More specifically, it investigates how the implementation of better cultural understanding in language teaching and learning can be achieved. The book also serves to shed light...