Core Tax Annual: Trusts and Estates 2014/15
Bloomsbury Professional (Verlag)
978-1-78043-428-5 (ISBN)
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The hot topics for 2014/15 With a new chapter on trusts for disabled persons and vulnerable beneficiaries, this edition covers the following developments: * Finance Act 2014 * The new Trusts (Capital and Income) Act 2013 * New and revised HMRC guidance (including IHT manual) * New and revised HMRC forms and helpsheets * The new Inheritance and Trustees Powers Act 2014 * Key case law: Berger v Berger; Loring v Woodland Trust; Wagstaff v Revenue and Customs Commissioners It also includes detailed commentary on: * The non-domiciled spouse election and extended relief * The amendments to trusts for vulnerable beneficiaries * The proposed simplification of the relevant property trust regime * The realignment of liabilities and the impact on BPR/APR Advise with confidence Packed full of tax tables and relevant commentaries, Trusts and Estates 2014/15 enables practitioners to gain a better understanding of current tax law so they can confidently organise their clients' financial affairs in a tax-efficient and compliant manner.
An easy-access, practical resource This accessible reference tool has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation. Previous print edition ISBN: 9781780431598
Iris Wunschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner. Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP.
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 Trusts for disabled persons and vulnerable beneficiaries 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 re-arrangements Chapter 14 Deceased estates: stamp duties
| Erscheint lt. Verlag | 30.9.2014 |
|---|---|
| Reihe/Serie | Core Tax Annuals |
| Verlagsort | London |
| Sprache | englisch |
| Maße | 153 x 234 mm |
| Themenwelt | Schulbuch / Wörterbuch ► Lexikon / Chroniken |
| Recht / Steuern ► EU / Internationales Recht | |
| Recht / Steuern ► Steuern / Steuerrecht ► Erbschaftsteuer / Schenkungsteuer | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 1-78043-428-6 / 1780434286 |
| ISBN-13 | 978-1-78043-428-5 / 9781780434285 |
| Zustand | Neuware |
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