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CCH Taxation of Trusts and Estates 2014-15

CCH Taxation of Trusts and Estates 2014-15

  • Author:
  • Publisher: Wolters Kluwer U.K. (formerly CCH)
  • ISBN: 9781847988355
  • Published In: November 2014
  • Format: Paperback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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Finance Acts of the last few years have introduced a number of far-reaching changes, including complex anti-avoidance legislation, new residence tests and changes to the rules for trusts with vulnerable beneficiaries.

CCH Taxation of Trusts & Estates, offers a comprehensive, single-volume guide to this specialist area, helping you to recommend the most tax-efficient strategies to your clients.

Special features of the title:

  • Provides an in-depth commentary on this complex topic, covering all relevant aspects of tax
  • Puts tax into the context of the general law relating to trusts, wills, executors and administrators, especially for non-lawyers
  • Cost effective, even for smaller, specialised practices
  • Clear, easy-to-follow guidance, backed up by numerous worked examples
  • Includes extensive pro forma documentation to save you time
  • Appendices containing case summaries, HMRC guidance and other useful material
  • Fully up to date, including the latest Finance Act 2014 changes

New for 2014:

  • Expanded commentary on income tax, including new examples and a new section on the charges for pre-owned assets in relation to trusts
  • Case law and new HMRC material since the last edition
  • Commentary on IHT changes including:
    • New statutory treatment of accumulations
    • New return and payment dates for IHT charges on trusts
  • The CGT and IHT treatment of new employee ownership trusts
  • Extension of the CGT tax-free uplift to certain disabled trusts
  • Commentary on the Inheritance and Trustees' Powers Act 2014

Stephanie Webber MA ACA CTA has over 20 years' tax experience, primarily as a tax lecturer and writer but also including eight years in tax practice, providing advice to owner-managed businesses and high net worth individuals. Stephanie also wrote the highly regarded Wolters Kluwer title, CCH Entrepreneurs' Relief.

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