Trust taxation
著者
書誌事項
Trust taxation
Sweet & Maxwell, 2011
3rd ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Trust Taxation covers the use of trusts in tax planning and takes into account all the recent legislative changes. It encompasses the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment of the various different types of trusts. The book covers the tax consequences of creating and ending a trust, as well as the tax issues to consider during the lifetime of each type of trust and on distributions to beneficiaries.
目次
General. Capital gains Tax. Inheritance tax. Specialist topics. Appendices, precedents, miscellaneous material.
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