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Private Wills, Trusts and Estate Planning is a comprehensive and user-friendly examination of the legal and taxation implications arising from estate planning work within the private client department of a solicitors firm. The guide deals in a practical way with all the areas confronting the practitioner on a day-to-day basis, from tax and financial planning to the administration of trusts. Throughout the text, worked examples illustrate how to calculate the tax position of the client. This new edition includes the recent decisions in Vigne v HMRC and Graham v HMRC on business property relief. It addresses the changes to the taxation of gains made by non-residents on UK immovable property contained in Finance Bill 2019. The changes to the CGT main residence exemption are also considered.
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Private Client: Wills, Trusts and Estate Planning 2018, Jean-Thomas Frank
- Langue
- Année de publication
- 2018
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- (souple)
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