Author Description

Accessible to the non tax specialist, lawyers and students alike, this new title covers all stages of starting, running and ending a UK trust and deceased estates. It offers tax guidance and information including: starting a trust; running a trust; ending a trust; deceased estates. It adopts a compliance-based approach, in terms of self assessment for Income Tax and Capital Gains Tax (eg hold-over elections) and of Inheritance Tax (especially discretionary trusts and deceased estates). Basic tax planning issues are covered extensively with relevant tax returns in appendices.