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Mellows: Taxation for Executors and Trustees Looseleaf isbn 9780406998330
Clive V. Margrave-JonesLecturer in the Faculty of Law, University College of Wales, Aberystwyth
ISBN13: 9780406623980
ISBN: 0406623988
New Edition ISBN: 9780406998330
This volume offers advice to trustees and executors on the points to be considered when carrying out their duties and the effect upon these of the various taxes.;This edition has been substantially revised to cover recent changes in the law. In particular, there are new sections on inheritance tax and on overseas trusts. The book proceeds chronologically, dealing with each stage in which an executor or trustee may be involved, from settling the deceased's personal tax liability right through to distributing a trust fund.
Part 1 Settling the deceased's personal tax liability: general considerations; the deceased's personal tax liability - income tax, capital gains tax, inheritance tax.
Part 2 Inheritance tax liability on death: inheritance tax on death.
Part 3 The administration of the estate: Income during the administration of the estate; capital gains tax during the administration of the estate; inheritance tax during the administration of the estate.
Part 4 General considerations affecting the taxation of trusts: effective and ineffective acts of trustees; settlements and settlors.
Part 5 The creation of a trust in a lifetime: tax consequences of the creation of a trust.
Part 6 Income treated as that of the settlor: income treated as that of the settlor; settlements where settlor may derive some benefit; settlements for settlor's children.
Part 7 The administration of a trust: administration of a trust - income tax, capital gains tax, inheritance tax where interest in possession, inheritance tax on special types of settlement, tax on the distribution of trust funds; trusts with a foreign element; charities. (Part contents).