Garden / Mackintosh

Trusts and Estates in Scotland 2016/17

lieferbar, ca. 10 Tage

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Standardpreis

ca. 90,72 €

Preisangaben inkl. MwSt. Abhängig von der Lieferadresse kann die MwSt. an der Kasse variieren. Weitere Informationen

Buch. Softcover

2016/17. 2017

456 S.

In englischer Sprache

Bloomsbury. ISBN 978-1-78451-187-6

Format (B x L): 15,6 x 23,4 cm

Das Werk ist Teil der Reihe: Core Tax Annuals

Produktbeschreibung

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.

Covers:

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.