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Core Tax Annual: Trusts and Estates 2013/14: Core Tax Annuals

Autor Chris Erwood, Iris Wünschmann-Lyall
en Limba Engleză Paperback – 29 sep 2013
Based on Matthew Hutton's original popular reference guide, Trusts and Estates is now under the expert authorship of Iris Wünschmann-Lyall and Chris Erwood. It remains as practical and accessible as before whilst providing clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased estate.Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Trusts and Estates 2013/14 a convenient and accessible resource.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 in applying it to their clients' cases. The technical information and practical know-how detailed in this book will enable the reader to organise their clients' financial affairs in a tax-efficient and compliant manner.Previous ISBN: 9781847669575
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Specificații

ISBN-13: 9781780431598
ISBN-10: 1780431597
Pagini: 398
Dimensiuni: 153 x 234 mm
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Seria Core Tax Annuals

Locul publicării:London, United Kingdom

Caracteristici

Updated annually to the latest Finance Act

Notă biografică

Iris Wünschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner. Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP.

Cuprins

Chapter 1 IntroductionChapter 2 BackgroundChapter 3 Starting a trustChapter 4 Running a trust: income taxChapter 5 Running a trust: capital gains taxChapter 6 Running a trust: inheritance taxChapter 7 Running a trust: stamp dutiesChapter 8 Charitable trustsChapter 9 Ending a trustChapter 10 Deceased estates: introductionChapter 11 Deceased estates: practical IHT considerationsChapter 12 Deceased estates: income tax and CGT