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Core Tax Annual: Trusts and Estates 2014/15

Core Tax Annual: Trusts and Estates 2014/15

Author: Iris Wünschmann-Lyall; Chris Erwood
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781780434285
Published In: September 2014
Format: Paperback , 416 pages
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Based on Matthew Hutton's original popular reference guide, Trusts and Estates is now under the expert authorship of Iris Wünschmann-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.

Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Trusts and Estates 2014/15 a convenient and accessible resource.

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 tax law, but be comfortable in applying it to their clients' cases.

The technical information and practical know-how detailed in this book will enable the reader to organise their clients' financial affairs in a tax-efficient and compliant manner.

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 Trusts for disabled persons and vulnerable beneficiaries
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 re-arrangements
Chapter 14 Deceased estates: stamp duties