Author : Ian Ferrier (M.A.)
Publisher :
Page : 241 pages
File Size : 32,97 MB
Release : 1998
Category : Income tax
ISBN : 9781860128356
Book Description
This is an explanation of the impact of income tax, capital gains tax and inheritance tax on the various types of trust. It also covers the UK taxation of offshore trusts. The book includes the provisions of the Finance Act 1998, and offers a worked case study using Forms 31 and 32. It contains references to the Inland Revenue Trust manual, together with worked examples and illustrations.