01 December 2011
Trust Taxation: 3rd edition
Trust Taxation provides an in-depth reference source in this area of law. It explains the different inheritance tax, capital gains tax and income tax regimes and how they apply to specific trusts and scenarios, providing examples that you can relate to.
- Uses specific and common scenarios to explain how the taxes are applied
- Explains how past and present schemes worked and what legislation has been introduced to counteract them
- Covers specialist areas such as Bare Trusts, Reverter to Settlor Trusts and Trusts for minors and older children
- Includes illustrations for Inheritance Tax calculations