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A new edition has been published, the details can be seen here:
Bloomsbury Professional: Trusts and Estates 2022/23 isbn 9781526523525

Bloomsbury Professional Trusts and Estates 2021/22


ISBN13: 9781526518514
New Edition ISBN: 9781526523525
Previous Edition ISBN: 9781526514905
Published: October 2021
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £120.00



This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

Also available as

Trusts and Estates 2021/22 is a practical and accessible reference book that provides clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased's estate.

The 2021/22 edition includes updates to the following:

  • Introduction of tougher penalties for late tax payments and new points based penalty for late filing of SA returns from 2023
  • SA 21 return includes requirement to declare both Furlough payments as income and Furlough amounts over claimed
  • End of the road for Trust taxation reforms as HMRC announce closure of long running review
  • Trust Registration Service (TRS)
  • Publication of the Manual
  • 5AMLD extends TRS to most trusts whether or not income/gain producing
  • IHT thresholds – References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold
  • IHT compliance – A change in HMRC's practice when handling applications for a clearance certificate (form IHT30)
  • Covid-19
  • Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19
  • Temporary measure reduced thresholds for Stamp Duty Land Tax
  • Controversial decision in Mackay v Wesley partially overturned
  • HMRC appeal Upper Tax Tribunal successful in overturning access to BADR through failure of beneficiaries to hold trust interest for required 12 month period (Quentin Skinner 2005 Settlement v HMRC)

Written by two of the leading experts in this field, this title enables practitioners to gain a better understanding of current tax law so they can confidently organise their clients' financial affairs in a tax-efficient and compliant manner. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Subjects:
Taxation
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. 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

Series: Core Tax Annuals

Bloomsbury Professional Tax Annuals 2022/23: Full Set ISBN 9781526523778
To be published October 2022
Bloomsbury Professional
£600.00
Bloomsbury Professional: Tax Annuals 2022/23: Extended Set ISBN 9781526523792
To be published September 2022
Bloomsbury Professional
£700.00
Bloomsbury Professional Capital Gains Tax 2022/23 ISBN 9781526523563
Published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional Inheritance Tax 2022/23 ISBN 9781526523440
Published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional Corporation Tax 2022/23 ISBN 9781526523600
Published August 2022
Bloomsbury Professional
£130.00
Bloomsbury Professional: Stamp Taxes 2022/23 ISBN 9781526523693
Published August 2022
Bloomsbury Professional
£120.00
Bloomsbury Professional: VAT 2022/23 (Value Added Tax) ISBN 9781526523655
Published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional: National Insurance Contributions 2022/23 ISBN 9781526523730
Published August 2022
Bloomsbury Professional
£120.00
Bloomsbury Professional Income Tax 2022/23 ISBN 9781526523488
Published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional: Trusts and Estates 2022/23 ISBN 9781526523525
Published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional Tax Annuals 2021/22: Extended Set ISBN 9781526518682
Published November 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Tax Annuals 2021/22: Full Set ISBN 9781526518637
Published November 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Capital Gains Tax 2021/22 ISBN 9781526518590
Published October 2021
Bloomsbury Professional
£120.00
Bloomsbury Professional National Insurance Contributions 2021/22 (eBook) ISBN 9781526518651
Published October 2021
Bloomsbury Professional
£117.00
(ePub)
Buy
Bloomsbury Professional VAT 2021/22 (Value Added Tax) ISBN 9781526518231
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Corporation Tax 2021/22 (eBook) ISBN 9781526518200
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Corporation Tax 2021/22 ISBN 9781526518194
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional VAT 2021/22 (Value Added Tax) (eBook) ISBN 9781526518248
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Inheritance Tax 2021/22 ISBN 9781526518477
Published October 2021
Bloomsbury Professional
£120.00
£108.00
(ePub)
Buy
Stamp Taxes 2021/22 ISBN 9781526518552
Published October 2021
Bloomsbury Professional
£130.00
Bloomsbury Professional Trusts and Estates 2021/22 (eBook) ISBN 9781526518521
Published October 2021
Bloomsbury Professional
£108.00
(ePub)
Buy
£108.00
(ePub)
Buy
Bloomsbury Professional National Insurance Contributions 2021/22 ISBN 9781526518675
Published October 2021
Bloomsbury Professional
£130.00
Bloomsbury Professional Income Tax 2021/22 (eBook) ISBN 9781526518446
Published October 2021
Bloomsbury Professional
£108.00
(ePub)
Buy
Bloomsbury Professional Income Tax 2021/22 ISBN 9781526518439
Published October 2021
Bloomsbury Professional
£120.00
Bloomsbury Professional Corporation Tax 2020/21 ISBN 9781526514530
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Inheritance Tax 2020/21 ISBN 9781526514691
Published September 2020
Bloomsbury Professional
Out of print
National Insurance Contributions 2020/21 ISBN 9781526514868
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Trusts and Estates 2020/21 ISBN 9781526514905
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Capital Gains Tax 2020/21 ISBN 9781526514660
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Income Tax 2020/21 ISBN 9781526514493
Published September 2020
Bloomsbury Professional
Out of print
Stamp Taxes 2020/21 ISBN 9781526514820
Published September 2020
Bloomsbury Professional
Out of print
Land and Buildings Transaction Tax 2017/18 (eBook) ISBN 9781526500700
Published November 2017
Bloomsbury Professional
£72.00
(ePub)
Buy
Land and Buildings Transaction Tax 2017/18 ISBN 9781526500694
Published November 2017
Bloomsbury Professional
£80.00
Land and Buildings Transaction Tax 2016/17 ISBN 9781784513658
Published January 2017
Bloomsbury Professional
Out of print