Based on Matthew Hutton's original popular reference guide, Trusts and Estates is now under the expert authorship of Iris Wunschmann-Lyall and Chris Erwood. It remains as practical and accessible as before whilst providing clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased estate. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Trusts and Estates 2016/17 a convenient and accessible resource. 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 in applying it to their clients' cases. The technical information and practical know-how detailed in this book will enable the reader to organise their clients' financial affairs in a tax-efficient and compliant manner.
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This expertly written book covers the tax planning opportunities, pitfalls and compliance issues involved in starting, running or ending a trust, or dealing with a deceased estate.
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
Trusts for disabled persons and vulnerable beneficiaries
Chapter 8 Ending a
trust
Chapter 9 Deceased estates: introduction
Chapter 10 Deceased
estates: practical IHT considerations
Chapter 11 Deceased estates: income
tax and CGT
Chapter 12 Deceased estates: post-death re-arrangements
Chapter 13 Stamp duties: trustees and personal representatives
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.
