Full Description
This long-awaited and comprehensively rewritten new edition deals specifically with the law and accounts when executing a will as well as all related taxation & trust matters. Written in a practical and useful style, it contains clearly defined sections for law and accounts and is completely revised with new sections on accounts, the taxation of executors and trustees, and includes 11 appendices and worked accounts. Endorsed by STEP, a 10 per cent discount is available to STEP members.
Contents
"Executorship law;1. Wills;2. Intestacy;3. Family Provision;4. Executors and Administrators;5. Grants of Probate and Administration;6. Administration of estates (1): Getting in assets;7. Administration of estates (2): Assets not part of general estate;8. Administration of estates (3): Debts and Expenses;9. Administration of estates (4): Distribution;10. Administration of estates (5): Litigation;11. Estates with a foreign element;Trust Law;12. Testamentary Trusts;13. Trustees;14. Beneficiaries;15. Administration of trusts;Taxation of executors and trustees;16. Deceased's personal tax liability;17. Taxation on death;18. Post-death rearrangements;19. Taxation during administration of an estate;20. Taxation during administration of a trust;Accounts;21. The Revenue Account;22. Estate Accounts;23. Trust Accounts;Appendices;1. Will and Codicil e.g. 1;2. Will and Codicil e.g. 2;3. Next of Kin on intestacy;4. IHT 200, IHT 201, IHT 202;5. Oath for probate e.g. 1, e.g. 2, Oath for administration;6. Grant of Probate, Grant of administration;7. Accounting Recommendations;8. Estate accountant (e.g.1);9. Estate accounts (e.g.2);10. Trust accounts (e.g.1);11. Trust accounts (e.g.2)"
