Trusts and Estates in Scotland 2013/14

Practical and accessible, this annual Scottish legal guide will prove indispensable when starting, running, or ending a trust, or dealing with a deceased estate, while ensuring compliance with the law. The book will help with the complexities of Scotland's unique trust and estate regime. Worked examples, tax tables, and practical commentaries help to illustrate the latest Scottish 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: 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