Trusts and Estates in Scotland: 2013/14 (BOK)

Alexander Garden, Simon Mackintosh

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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. Contents includes: 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. Previous edition ISBN: 9781780430171


Språk Engelsk Engelsk Innbinding Heftet
Utgitt 2013 Forfatter Alexander Garden, Simon Mackintosh
Bloomsbury Professional
ISBN 9781780433509
Antall sider 396 Vekt 368 gram
Leverandør Bertram Trading Ltd Emner og form Equity & trusts, Trusts & estates taxation