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Mellows: Taxation for Executors and Trustees

Mellows: Taxation for Executors and Trustees

Author: Richard Wallington; Susannah Meadway; Eason Rajah; Michael Waterworth; Robert Arnfield
Publisher: Tolley (S)
ISBN: 9780406998330
Published In: Subscription-type (Contents updated periodically)
Format: Loose-leaf
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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This well-respected publication continues to provide excellent advice and guidance on how trustees and administrators of estates might best meet their taxation obligations. Mellows: Taxation for Executors and Trustees follows chronologically the phases in which an executor or administrator may be required to deal with income tax, inheritance tax and capital gains tax, i.e. settling the deceased's personal tax liability, administering the estate and related trusts, undertaking post-death tax planning and distributing funds.

Three reasons Mellows: Taxation for Executors and Trustees looseleaf is essential:
1. Updated four times a year to ensure currency
2. Mellows: Taxation for Executors and Trustees provides explanation and practical consequences for executors and trustees, with worked examples of all the main computations likely to be encountered in practice
3. Gives an overview of the ideas upon which the applicable law is based, to enable executors and trustees to make informed decisions in areas not specifically dealt with by the legislation
Part I: Settling the deceased's personal tax liability;
Part II: Inheritance tax liability on death;
Part III: The administration of the estate;
Part IV: General considerations affecting the taxation of trusts;
Part V: The creation of a trust in lifetime;
Part VI: Income and chargeable gains treated as that of the settlor;
Part VII: The administration of a trust - income tax and capital gains tax;
Part VIII: Administration of a trust - inheritance tax;
Part IX: Special topics;
Appendices;
Index
By Richard Wallington, Susannah Meadway, Eason Rajah, Michael Waterworth and Robert Arnfield of 10 Old Square, Lincoln`s Inn and Aparna Nathan of Gray`s Inn Tax Chambers.