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. Contents includes: Introduction; Background; Starting a trust; Running a trust: income tax; Running a trust: capital gains tax; Running a trust: inheritance tax; Running a trust: stamp duties; Charitable trusts; Ending a trust; Deceased estates: introduction; Deceased estates: Practical IHT considerations; Deceased estates: income tax and CGT; Deceased estates: post-death rearrangements; Deceased estates: stamp duties. Previous edition ISBN: 9781780430171iHt422 Application for an inheritance tax reference. a iHt423 Direct payment scheme, bank or building society account. a iHt430 Reduced rate for inheritance tax. Finally there are the iHt400 notes a#39;guide to completing your inheritance taxanbsp;...
|Title||:||Trusts and Estates in Scotland 2013/14|
|Author||:||Alexander Garden, Simon Mackintosh|
|Publisher||:||A&C Black - 2013-10-25|