Trusts and Estates in Scotland 2012/13.cAlexander Garden
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Author: Alexander Garden
Page Count: 380 pages
Published Date: 31 Dec 2012
Publisher: Bloomsbury Publishing PLC
Publication Country: London, United Kingdom
Language: English
Type: eBook
ISBN: 9781780430171
File size: 22 Mb
File Name: Trusts.and.Estates.in.Scotland.2012.13.pdf
Download Link: Trusts and Estates in Scotland 2012 13
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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. 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 ISBN: 9781847668752
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