Trust Practitioner's Handbook

By (author) Steel, Gill

This invaluable guide to the creation, administration and taxation of trusts has been comprehensively revised and updated to take account of: Perpetuities and Accumulations Act 2009; changes to the Inheritance Tax compliance and penalty regime; and changes to the Finance Act 2006. 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. An accompanying CD-ROM contains a range of useful forms and checklists from the book that may be customised.

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  • 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.

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書名 Trust Practitioner's Handbook
著作者等 Steel, Gill
出版元 The Law Society
刊行年月 2012.11.30
版表示 3 Rev ed
ページ数 400p
ISBN 9781907698071
言語 英語
出版国 イギリス