Subjects:

Looseleaf Works

Contents:

Part I: Settling the deceased’

s personal tax liability

Part II: Inheritance tax liability on death

Part III: The administration of the estate

Part IV: General considerations affecting the taxation of trusts

Part V: The creation of a trust in lifetime

Part VI: Income and chargeable gains treated as that of the settlor

Part VII: The administration of a trust

Appendices

Index

This well-respected publication continues to provide excellent advice and guidance on how trustees and administrators of estates might best meet their taxation obligations. Mellows follows chronologically the phases in which an executor or administrator may be required to deal with income tax, inheritance tax and capital gains tax, i.e. settling the deceased’s personal tax liability, administering the estate and related trusts, undertaking post-death tax planning and distributing funds. Well-known for its logical approach to a complex subject, this looseleaf:-

• is updated at least twice a year to ensure currency
• provides explanation and practical consequences for executors and trustees, with worked examples of all the main computations likely to be encountered in practice
• gives an overview of the ideas upon which the applicable law is based, to enable executors and trustees to make informed decisions in areas not specifically dealt with by the legislation

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