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Trusts and Estates 2023/24

Authors: Iris Wünschmann-Lyall, MA (Cantab) TEP and Chris Erwood, CTA ATT TEP

Publication Date: April 2024

Publisher: Bloomsbury Professional

Law As Stated At: 6 April 2024

Trusts and Estates 2023/24

Trusts and Estates 2023/24

Trusts and Estates 2023/24 is a practical and accessible reference commentary that provides clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased’s estate.

Written by two of the leading experts in this field, this title enables practitioners to gain a better understanding of current tax law so they can confidently organise their clients’ financial affairs in a tax-efficient and compliant manner.

This accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Content has been updated in line with recent legislation up to Finance (No 2) Act 2023, changes to HMRC guidance, and recent case decisions including Harrison v HMRC, 2023 UKUT 00038 TCC.

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