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There have been many far-reaching changes introduced by the Finance Acts of 2006, 2010, 2012 and 2013, including complicated anti-avoidance legislation, new residence tests and changes to the rules for trusts with vulnerable beneficiaries.
Wolters Kluwer's new publication, CCH Taxation of Trusts and Estates, offers a comprehensive, single-volume guide to this complex, specialist area, helping you to recommend the most tax-efficient strategies to your clients.
Special features of the title: