Updated annually to the latest Finance Act Great value for money Written by the UK's leading tax authors Trusts and Estates 2013/14 remains as practical and accessible as before whilst providing clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased estate. Worked examples, tax tables and practical commentaries help to illustrate the latest legislation and the key points of practice. The technical information and practical know-how detailed in this book will enable the reader to organise their clients' financial affairs in a tax-efficient and compliant manner. Iris Wünschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP Contents Chapter 1 Introduction; Chapter 2 Background; Chapter 3 Starting a trust; Chapter 4 Running a trust: income tax; Chapter 5 Running a trust: capital gains tax; Chapter 6 Running a trust: inheritance tax; Chapter 7 Running a trust: stamp duties; Chapter 8 Charitable trusts; Chapter 9 Ending a trust; Chapter 10 Deceased estates: introduction; Chapter 11 Deceased estates: practical IHT considerations; Chapter 12 Deceased estates: income tax and CGT; Chapter 13 Deceased estates: post-death re-arrangements; Chapter 14 Deceased estates: stamp duties.