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Personal Finance Society
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Trusts and estates

Subtitle: 2015/6
Publication date: 2015
Author(s): Wunschmann-Lyall, Iris; Erwood, Chris


Trusts and Estates covers the tax planning opportunities, pitfalls and compliance issues involved in starting, running or ending a trust, or dealing with a deceased estate. With a new chapter on trusts for disabled persons and vulnerable beneficiaries, the 2015/16 edition also covers the following developments:

Finance Act 2015 and Finance (No 2) Act 2015

- Commentary on proposed measures in Finance Act 2016

- The Trusts (Capital and Income) Act 2013

- New and revised HMRC guidance (including IHT manual)

- New and revised HMRC forms and helpsheets

- The Inheritance and Trustees Powers Act 2014

- New Inheritance Tax Regulations 2015 

- Commentary on non-domiciled spouse election and extended relief; amendments to trusts for vulnerable benficiaries; Simpliying charges on trusts; Inheritance tax; Digital estate administration and Key case law. 

[From publisher]