08 May 2024
New edition out of Trust Taxation and Private Client Tax Planning (Sweet & Maxwell)
The new edition of Chamberlain and Whitehouse Trust Taxation and Private Client Tax Planning (Sweet & Maxwell) is now out and available to purchase here.
The last edition came out in 2014. The new edition has therefore been rewritten and greatly expanded updating relevant case law and legislative changes, considering the implications of the non-dom changes announced in the Budget 2024 and covering private client tax including family investment companies, DOTAS and GAAR, the Trusts Register, divorce, BPR, pensions, property ownership and EBTs.
This essential practitioner text book has been rewritten by Emma Chamberlain with Matthew Harrison and Richard Wallington. There are useful precedents in Appendix 1 and a significant amount of relevant correspondence between HMRC and the professional bodies in Appendix II. The new edition is now in two volumes.
The new edition was reviewed by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP who is Consultant Editor and co-author of Ray & McLaughlin’s Practical IHT Planning. He highly recommended the book stating:
“I had very high expectations of this new edition of Trust Taxation and Private Client Tax Planning. I was not disappointed. The scope of the content in the context of trust and private client tax planning is wide ranging, yet sufficiently detailed. The technical level of the commentary is very high, and is written in an assured, scholarly but easy-to-follow style that is east to comprehend and digest, with an emphasis on the practical, day-to-day work of the experienced trust and private client tax practitioner. The well-written commentary is punctuated with numerous worked examples to assist the reader’s comprehension of the subjects covered.
Trust Taxation and Private Client Tax Planning was an essential part of my own tax library as a tax consultant, from its very first edition. As a research resource, it was one of my key ‘go to’ guidance materials. The authors are to be congratulated for continuing the pattern of previous editions and on the mammoth task of producing an updated, expanded new edition whilst maintaining its exceptionally high standards.”
