Trust Practitioner's Handbook
The Law Society
978-1-85328-648-3 (ISBN)
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This invaluable guide to the creation, administration and taxation of trusts has been comprehensively revised and updated to take account of the wide-ranging impact of the Finance Act 2006 on the Inheritance Tax treatment of trusts. The book offers practitioners useful guidance on how to: create and use good systems to avoid potential negligence claims for failing to invest correctly; avoid penalties for missing tax deadlines or for incorrectly assessing tax bills; delegate trust management functions and comply with the regulatory regime for practitioners; and, run an efficient trust department and improve profitability. The author's experience training practitioners ensures that the law of trusts and the relevant tax regimes are explained in an easily accessible way, and an accompanying CD-ROM contains a range of useful forms and checklists from the book that may be customised.
Gill Steel is a freelance consultant and trainer providing advice to law firms. She is a member of the Association of Tax Technicians and STEP and lectures regularly on wills, trusts and tax subjects. She has an MBA in Legal Practice from Nottingham Law School and is a member of the Wills and Equity Committee of the Law Society and the UK Probate & Estate Committee of STEP. She is currently a consultant to Blake Lapthorn Tarlo Lyons.
Part 1 - Setting up a trust: 1. Why have a trust?; 2. Creating a trust; 3. Trustees; Part 2 - Administering the trust: 4. Getting started; 5. Administration implications of the Trustee Act 2000; 6. Trustees' decision making; 7. Financial services; Part 3 - Taxation of trusts: 8. Introduction to taxation of trusts; 9. Inheritance tax; 10. Capital gains tax; 11. Income tax; 12. Trusts with a disabled and/or vulnerable beneficiary; Part 4 - Practical trusts: 13. Dealing with various events; 14. Nil rate band discretionary trust debt or charge scheme; 15. Managing an efficient and profitable practice; 16. Information technology; Appendices: 1. Case study: the Marion Fairweather 1995 settlement; 2. Forms and checklists; 3. Legislation as amended (1 July 2007); 4. Guidance on IHTA 1984 (as amended).
| Erscheint lt. Verlag | 18.1.2008 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht | |
| ISBN-10 | 1-85328-648-6 / 1853286486 |
| ISBN-13 | 978-1-85328-648-3 / 9781853286483 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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