Mellows: Taxation for Executors and Trustees

This volume offers advice to trustees and executors on the points to be considered when carrying out their duties and the effect upon these of the various taxes.;This edition has been substantially revised to cover recent changes in the law. In particular, there are new sections on inheritance tax and on overseas trusts. The book proceeds chronologically, dealing with each stage in which an executor or trustee may be involved, from settling the deceased's personal tax liability right through to distributing a trust fund.