Iris Wünschmann-Lyall and Chris Erwood

Updated annually to the latest Finance Act
Great value for money
Written by the UK’s leading tax authors

"The style of the book is very user friendly and the explanations and examples are followed by summaries and attention is drawn to points to watch" Trusts and Trustees

Trusts and Estates 2011/12 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. Worked examples, tax tables and practical commentaries help to illustrate the latest legislation and the key points of practice. 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.

Iris Wünschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP

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 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.

Bibliographic detail

ISBN: 978 1 84766 758 8
Publication Date: Sep-11
Format: Paperback
Availability: In print
List price: £45