ACCA Study Text: Executorship and Trust Law and Accounts (FA88) Level 2. 5A

One of a series of regularly updated Study Texts providing coverage of the examination of the Chartered Association of Certified Accountants (ACCA), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. The objectives of the syllabus are to enable students to understand the role and function of wills, trusts, personal representatives and trustees and to apply the principles of taxation to the estates of deceased persons and to trusts. The text has been fully revised to meet the requirements of the 1988 course including a substantial section on inheritance tax and a further section entitled "Estates and Settlements" which deals with income tax, capital gains tax and inheritance tax implications of these situations. A companion Practice and Revision Kit (principally comprising progressively arranged series of questions and solutions) is also available.