Trusts and Estates in Scotland 2012/13 9781780430171

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Автор: Alexander Garden, Simon Mackintosh
Название: Trusts and Estates in Scotland 2012/13
ISBN: 9781780430171
Издательство: Bloomsbury Academic
Классификация:

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ISBN-10: 1780430175
Обложка/Формат: Paperback
Страницы: 380
Вес: 0.00 кг.
Дата издания: 31.10.2012
Серия: Law & Criminology
Язык: English
Читательская аудитория: Professional and scholarly
Ключевые слова: Trusts & estates taxation
Поставляется из: Англии
Описание: 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 Scotlands 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 ISBN: 9781847668752

Trusts and Estates in Scotland 2012/13, Alexander Garden, Simon Mackintosh