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This invaluable guide to the creation, administration and taxation of trusts has been comprehensively revised and updated to take account of the wide-ranging impact of the Finance Act 2006 on the Inheritance Tax treatment of trusts.
The book offers practitioners useful guidance on how to:-
The appendix contains a detailed case study to illustrate the guidance given in the text and demonstrate how the forms are completed and the calculations are made. Also, an accompanying CD-ROM contains a range of useful forms and checklists from the book that may be customised.