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Trusts and Estates in Scotland 2016/17

Trusts and Estates in Scotland 2016/17

作者： Alexander Garden; Simon Mackintosh
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781784511876

Previous Edition ISBN: 9781780437880
出版时间 January 2017
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

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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.
Chapter 1 Introduction
Chapter 2 Background
Chapter 3 Starting a trust
Chapter 4 Running a trust: income tax
Chapter 5 Running a trust: capital gains tax
Chapter 6 Running a trust: inheritance tax
Chapter 7 Running a trust: stamp duties
Chapter 8 Charitable trusts
Chapter 9 Ending a trust
Chapter 10 Deceased estates: introduction
Chapter 11 Deceased estates: Practical IHT considerations
Chapter 12 Deceased estates: income tax and CGT
Chapter 13 Deceased estates: post-death rearrangements
Chapter 14 Deceased estates: stamp duties.

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Trusts and Estates in Scotland 2016/17

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Trusts and Estates in Scotland 2016/17

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