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CCH Taxation of trusts and estates


Book
Subtitle: 2015-16
Publication date: 2015
Author(s): Webber, Stephanie

Synopsis

A comprehensive, single volume guide to the taxation of trusts and estates, including numerous worked examples and extensive references to source material and case law. 

The third edition has been updated for legislative and other changes up to 18 November 2015 (the date of Royal Assent to Finance (No. 2) Act 2015), and includes analysis both of the impact of Finance Act 2015 legislation introducing a capital gains tax charge for non-resident disposals of UK residential property on non-resident trusts and of Finance (No. 2) Act 2015 changes to the computation of the tax charges applicable to relevant property trusts and complex anti-avoidance rules relating to multiple trusts.

[From publisher]