Trusts and Estates in Scotland 2014/15 (Scottish Core Tax Annuals)

Practical and accessible, this annual guide will prove indispensable when starting, Running, or ending a trust or dealing with a deceased estate in Scotland, while ensuring compliance with the law. Trusts and Estates in Scotland will guide legal practitioners 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. Readers will fully understand current tax laws and be comfortable applying it to 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.