An essential resource for any practitioner advising on the CGT small business reliefs.
The CGT small business reliefs continue to be very significant in practice, with ongoing developments making it increasingly important for practitioners to have access to a reliable reference and analysis tool.
This title examines the considerations that arise in relation to the making of distributions of income out of a typical discretionary trust. Covering the "streaming", anti-avoidance and primary producer trust amendments and much more, this title is an essential resource for trust practitioners looking to understand the ramifications of these distributions.
This is an essential resource for any practitioner needing to understand the most complex tax matters relating to trusts and estates.
An excellent blend of theoretical principles and practical insights, and addressing the many challenging issues frequently encountered by lawyers, accountants and tax professionals, this text is organised around the "life cycle" of trusts and estates on a transactional basis.
The annual online subscription includes:
unlimited online book access for 12 months
2 structured CPD hours
Written by: originally authored by Bernard Marks, edited and updated by Robert Allerdice, CTA