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Trusts and Estates in Scotland 2016/17 (eBook)


ISBN13: 9781784513535
Published: January 2017
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: eBook (ePub)
Price: Out of print
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Practical and accessible, this annual guide will prove indispensable when starting, running or ending a trust, or dealing with a deceased estate, whilst ensuring you are complying with the law.

Trusts and Estates in Scotland guides you through the complexities of Scotland's unique trust and estate regime. 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 applying it to their clients' trusts and estates.

Subjects:
Scots Law, eBooks
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.