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This step-by-step guide takes the practitioner through the tax implications of specific transactions in the practice of trusts, wills and probate. It highlights pitfalls, solutions, risks, tax planning and compliance, and includes examples, precedents and other key data such as addresses, contact details and checklists. Aimed at the lawyer rather than the tax expert, it concentrates on the practical implications of particular transactions, providing a quick reference tool and indicating when a practitioner might need to seek specialist advice.
It is arranged by transaction with the tax implications, pitfalls and solutions discussed in that context. This enables practitioners to go straight to relevant advice:-