Trusts and Estates in Scotland 2010/11 PDF Download

Author: Alexander Garden
Publisher: Bloomsbury Professional
ISBN: 9781847666819
Category : Law
Languages : en
Pages : 250

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Book Description
Practical and accessible, this annual guide will prove indispensable when starting, running or ending a trust, or dealing with a deceased estate, whilst ensuring you are complying with the law. It guides you through the complexities of Scotland's unique trust and estate regime. Worked examples, tax tables and practical commentaries help to illustrate the latest legislation and the key points of practice. The reader will not only fully understand current tax law, but be comfortable applying it to their clients' trusts and estates. Secure your copy of this great value new title TODAY.

Author: Alexander Garden
Publisher: A&C Black
ISBN: 1780433506
Category : Law
Languages : en
Pages : 397

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Book Description
Practical and accessible, this annual guide will prove indispensable when starting, running or ending a trust, or dealing with a deceased estate, whilst ensuring you are complying with the law. Trusts and Estates in Scotland guides you through the complexities of Scotland's unique trust and estate regime. Worked examples, tax tables and practical commentaries help to illustrate the latest legislation and the key points of practice. The reader will not only fully understand current tax law, but be comfortable applying it to their clients' trusts and estates. Contents includes: Introduction; Background; Starting a trust; Running a trust: income tax; Running a trust: capital gains tax; Running a trust: inheritance tax; Running a trust: stamp duties; Charitable trusts; Ending a trust; Deceased estates: introduction; Deceased estates: Practical IHT considerations; Deceased estates: income tax and CGT; Deceased estates: post-death rearrangements; Deceased estates: stamp duties. Previous edition ISBN: 9781780430171

Author: Great Britain: Parliament: House of Commons: Scottish Affairs Committee
Publisher: The Stationery Office
ISBN: 9780215042989
Category : Business & Economics
Languages : en
Pages : 292

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Book Description
This report examines the Crown Estate Commissioner's management of the Crown property, rights and interests which make up the Crown Estate in Scotland. The Commissioner's operations in Scotland can be split into two categories: ancient possessions/responsibilities and modern activities relating to the buying, selling and management of property and land. The evidence identified major issues, particularly in relation to the seabed and the foreshore: including lack of accountability, lack of communication and consultation with local communities, the inappropriateness of the Commissioner's remit for its responsibilities in the marine environment, the cash leakage from local economies and other adverse impacts. There were no such problems in relation to the management of urban and rural estate. The Commissioner's responsibilities for the seabed, the foreshore and other ancient rights in Scotland should be devolved then decentralized as far as possible. Devolution to Holyrood should be conditional upon agreement between the Secretary of State for Scotland and the Scottish Government on how such a scheme of subsidiarity to local authority and local community levels should be implemented. This report also sets out how different arrangements could be made for each of the Scottish Crown property rights and responsibilities. Further consultation should proceed on the basis of proposals set out by the Highlands and Islands local authorities, which provides a clear framework on which to base discussion.

Author: Great Britain: Parliament: House of Commons: Scottish Affairs Committee
Publisher: The Stationery Office
ISBN: 9780215557049
Category : Political Science
Languages : en
Pages : 150

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Book Description
Additional written evidence is contained in Vol. 3, available on the Committee's website at www.parliament.uk/treascom

Author: Amanda Fisher
Publisher: Pearson UK
ISBN: 0273748831
Category : Business & Economics
Languages : en
Pages : 333

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Book Description
Nearly 9.5 million households in Britain will have to pay inheritance tax. What’s the best way to avoid it? If you’re administering an estate because someone has died, how do you obtain probate? Is it ever possible to retrospectively minimize an estate’s tax liabilities? The Financial Times Guide to Inheritance Tax, Probate and Estate Planning will help you navigate the complicated maze of inheritance tax, probate, and estate planning. Amanda Fisher tells you what to do when someone dies, helps you deal with administrative affairs and distribute the estate to beneficiaries, offers long-term strategies on how to protect your estate and minimize any potential inheritance tax liability, including the use of trusts. The Financial Times Guide to Inheritance Tax, Probate and Estate Planning: · Explains what to do when someone has died including how to register the death · Advises on the duties of executors and administrators and how to consider the validity of a will · Helps you apply for the grant of probate or letters of administration · Guides you through the completion of inheritance tax returns and how to calculate and pay any tax due · Provides advice on lifetime planning and illustrates ways to minimize potential inheritance tax liabilities The Financial Times Guide to Inheritance Tax, Probate and Estate Planning will help you face the difficult task of dealing with an estate when someone has died. You’ll learn the best way to manage the process of acquiring probate and complete the administration of the estate, before distributing to the beneficiaries. You will also have an insight to the advantages of make a will and organizing your estate efficiently to minimize any future impact of inheritance tax, including the use of trusts. The Financial Times Guide to Inheritance Tax, Probate and Estate Planning covers: Registering a death The duties of the executors and administrators Consideration of the validity of a will Intestacy and partial intestacy Obtaining details of assets and liabilities Applying for the grant of probate and the letters of administration How income and gains are treated before and after the date of death Valuing property for inheritance tax Calculating the inheritance tax liability and completing the inheritance tax return forms Consideration of tax planning and deeds of variation Paying the inheritance tax Distributing the estate to the beneficiaries Lifetime planning to reduce an inheritance tax liability The benefits of making a Will Trusts Glossary of key terms

Author: Regina Lee Blaszczyk
Publisher: Manchester University Press
ISBN: 1526122111
Category : Design
Languages : en
Pages : 528

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Book Description
The period since 1945 has been a transformative era for the fashion industry. Over the course of seventy years, the fashion world has moved from celebrating the craftsmanship of haute couture to revelling in ever-changing fast-fashion. This volume examines the transition from the old system to the new in a series of case studies grouped around three major themes. Part I focuses on Paris as a creative hub, aiming to understand how the birthplace of haute couture adapted to late-twentieth-century developments. Part II considers the retailer’s role in shaping taste, responding to consumer expectations and disseminating fashion merchandise. Part III looks to alternative visions of the European fashion system that have appeared in unexpected places. The volume is highly interdisciplinary, covering design history, cultural anthropology, ethnography, management studies and the cultural history of business.

Author: Andrew Painting
Publisher: Birlinn
ISBN: 1788853822
Category : Nature
Languages : en
Pages : 325

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Book Description
In 1995 the National Trust for Scotland acquired Mar Lodge Estate in the heart of the Cairngorms. Home to over 5,000 species, this vast expanse of Caledonian woodlands, subarctic mountains, bogs, moors, roaring burns and frozen lochs could be a place where environmental conservation and Highland field sports would exist in harmony. The only problem was that due to centuries of abuse by human hands, the ancient Caledonian pinewoods were dying, and it would take radical measures to save them. After 25 years of extremely hard work, the pinewoods, bogs, moors and mountains are returning to their former glory. Regeneration is the story of this success, featuring not only the people who are protecting the land and quietly working to undo the wrongs of the past, but also the myriad creatures which inspire them to do so. In addition, it also tackles current controversies such as raptor persecution, deer management and rewilding and asks bigger questions about the nature of conservation itself: what do we see when we look at our wild places? What should we see?

Author: Jayne Glass
Publisher: Edinburgh University Press
ISBN: 074868588X
Category : Nature
Languages : en
Pages : 257

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Book Description
Scotland is at the heart of modern, sustainable upland management. Large estates cover vast areas of the uplands, with a long, complex and emotive history of ownership and use. In recent decades, the Scottish uplands have increasingly been the arena for passionate debates over large-scale land management issues. Crucially, what kinds of ownership and management will best deliver sustainable futures for upland environments and communities? Although the globally unique dominance of private ownership remains a distinctive characteristic of Scotland's uplands, increasing numbers of estates are now owned by environmental NGOs and local communities, especially since the Land Reform (Scotland) Act of 2003. A decade after the passage of this landmark Act, this book synthesises research carried out on a diverse range of upland estates by the Centre for Mountain Studies at Perth College, University of the Highlands and Islands. The findings from privately-owned estates as well as those owned by communities, charities and conservation groups will prove enlightening and relevant to upland managers, policy makers, and researchers across Britain and Europe. With the Scottish Government promoting a vision of environmental sustainability, and with the new diversity of ownerships and management now appearing, this timely and topical book investigates the implications of these different types of land ownership for sustainable upland management.

Author: Mike Corbishley
Publisher: Boydell & Brewer Ltd
ISBN: 1843839040
Category : Art
Languages : en
Pages : 402

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Book Description
"In a relatively short period of time the pursuit of archaeology has evolved from an antiquarian interest to a specialised scientific activity. Part of this evolution has always included the interest of the public and archaeologists' efforts to educate them. As each new method and technique is developed, and each new specialism is created, the challenge of making archaeology available as a learning resource grows with it. Today, for example, the issues which surround archaeology and heritage, such as the pressures of tourism on sites, now form part of many formal educational curricula. This book, the first to deal with the subject in such depth, examines the place of education and outreach within the wider archaeological community. Written by one of Britain's leading archaeological educationalists, it charts the sometimes difficult and painful growth and development of "education and archaeology". Packed full of informative and enlightening case studies, from the circus at Colchester to Sutton Hoo and Hadrian's Wall, this work examines exactly how we have reached the point we are at, where that place is and suggests areas for future development. By drawing upon many decades of experience at the front line of archaeological education, the author has produced a key text that will play a major role in the on-going development of the heritage industry"--Publisher's website.

Author: Paul S. Davies
Publisher: Oxford University Press, USA
ISBN: 0199661480
Category : Law
Languages : en
Pages : 1032

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Book Description
A complete guide to equity and trusts in a single volume, with clear author introductions and analyses of the law while the extracts from cases and materials promote the development of essential case reading skills and allow for detailed appreciation of the practical workings of the law and the best of legal scholarship.