Taxation of Trusts and Estates

There have been many far-reaching changes introduced by the Finance Acts of 2006, 2010, 2012 and 2013, including complicated anti-avoidance legislation, new residence tests and changes to the rules for trusts with vulnerable beneficiaries.

Wolters Kluwer's new publication, CCH Taxation of Trusts and Estates, offers a comprehensive, single-volume guide to this complex, 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 2013 changes
• Written by Stephanie Webber, author of the highly regarded Wolters Kluwer publication, CCH Entrepreneur's Relief