Trusts and Estates in Scotland 2016/17 (Core Tax Annuals) by Alexander Garden,Simon Mackintosh

By Alexander Garden,Simon Mackintosh

functional and available, this annual advisor will end up essential whilst beginning, operating or finishing a belief, or facing a deceased property, when making sure you're complying with the legislations.

Trusts and Estates in Scotland publications you thru the complexities of Scotland's certain belief and property regime. labored examples, tax tables and sensible commentaries support to demonstrate the most recent laws and the major issues of perform. The reader won't in simple terms absolutely comprehend present tax legislation, yet be cozy using it to their consumers' trusts and estates.

Starting a trust;
Running a belief: source of revenue tax;
Running a belief: capital profits tax;
Running a belief: inheritance tax;
Running a belief: stamp duties;
Charitable trusts;
Ending a trust;
Deceased estates: introduction;
Deceased estates: useful IHT considerations;
Deceased estates: source of revenue tax and CGT;
Deceased estates: post-death rearrangements;
Deceased estates: stamp duties.

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