Trusts and Estates in Scotland 2013/14
Bloomsbury Professional (Verlag)
978-1-78043-350-9 (ISBN)
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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 |
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