Wills / Probate / Trusts

Trusts and Estates in Scotland 2012/13

Edited by Alexander Garden · Simon Mackintosh
Bloomsbury Professional (formerly Tottel Publishing) October 2012

Specifications

ISBN-13
9781780430171
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
October 2012
Format
Paperback
Jurisdiction
Scotland ? Countri(es) for reference only

Details

Practical and accessible, this annual guide will prove indispensable when starting, running or ending a trust, or dealing with a deceased estate, whilst ensuring you are complying with the law.

Trusts and Estates in Scotland guides you through the complexities of Scotland's unique trust and estate regime. 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 applying it to their clients' trusts and estates.

Table of Contents

  • Introduction; 
  • Background; 
  • Starting a trust; 
  • Running a trust: income tax; 
  • Running a trust: capital gains tax; 
  • Running a trust: inheritance tax; 
  • Running a trust: stamp duties; 
  • Charitable trusts; 
  • Ending a trust; 
  • Deceased estates: introduction; 
  • Deceased estates: Practical IHT considerations; 
  • Deceased estates: income tax and CGT; 
  • Deceased estates: post-death rearrangements; 
  • Deceased estates: stamp duties.
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