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Trust Taxation and Estate Planning

Emma ChamberlainChris Whitehouse

出版	Sweet & Maxwell, 2014
主題	Law / Estates & Trusts
ISBN	04140285469780414028548
URL	http://books.google.com.hk/books?id=OMb3lAEACAAJ&hl=&source=gbs_api

註釋

This title offers in-depth and practical guidance on tax planning for trusts. It explains the different inheritance tax, capital gains tax and income tax regimes and how they apply to specific trusts. It considers in detail the implications for trusts of entrepreneur's relief and the abolition of taper relief.