Trusts and Estates in Scotland 2014/15

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.

Contents 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 Trusts for disabled persons and vulnerable beneficiaries Chapter 10 Ending a trust Chapter 11 Deceased estates: introduction Chapter 12 Deceased estates: Practical IHT considerations Chapter 13 Deceased estates: income tax and CGT Chapter 14 Deceased estates: post-death rearrangements Chapter 15 Deceased estates: stamp duties Index