Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 21 No 8 Aug/Sept 2016

Book of the Month

Cover of Colinvaux's Law of Insurance

Colinvaux's Law of Insurance

Price: £370.00

Pupillage Special Offers

Special Discounts for Pupils & Newly Called

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


This book is now Out of Print.
A new edition has been published, the details can be seen here:
Mellows: Taxation for Executors and Trustees Looseleaf isbn 9780406998330

Mellows: Taxation for Executors and Trustees

Image not available lge
Clive V. Margrave-JonesLecturer in the Faculty of Law, University College of Wales, Aberystwyth

ISBN13: 9780406623980
ISBN: 0406623988
New Edition ISBN: 9780406998330
Published: April 1994
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Hardback
Price: Out of print



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.

Image not available lge
Contents:
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).