Trusts and Estates in Scotland 2013/14

Alexander Garden, Simon Mackintosh (Autoren)

Buch | Softcover

396 Seiten

2013
Bloomsbury Professional (Verlag)
978-1-78043-350-9 (ISBN)

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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.

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 edition ISBN: 9781780430171

Alexander Garden is a Partner at Turcan Connell and specialises in issues concerning succession, trusts, taxation and asset protection, as well as charity law. He is Accredited as a Specialist by The Law Society of Scotland in both Trust Law and Private Client Tax. Simon Mackintosh is a Partner at Turcan Connell and specialises in tax and estate planning for private clients, and in charity law. He is Accredited as a Specialist by The Law Society of Scotland in both Trust Law and Charity Law.

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.

Erscheint lt. Verlag	31.10.2013
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht ► Erbschaftsteuer / Schenkungsteuer
	Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht
ISBN-10	1-78043-350-6 / 1780433506
ISBN-13	978-1-78043-350-9 / 9781780433509
Zustand	Neuware