Tolley's UK Taxation of Trusts

UK Taxation of Trusts is a concise yet comprehensive reference source for all who practise in this area. It is written by specialists in the field to provide a detailed explanation of the impact of income tax, capital gains tax and inheritance tax on the various types of trusts. The book also includes fully revised chapters covering the UK taxation of offshore trusts, as well as: * Worked examples and illustrations * All the information you need in one concise guide * Contains UK and offshore resident trusts * References to the Revenue Trust Manual * The provisions of the Finance Act 2008 (including the changes to the IHT treatment of trusts)