Trusts and Estates in Scotland 2013/14 PDF Download

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: Lei Chen
Publisher: Martinus Nijhoff Publishers
ISBN: 9004204873
Category : Law
Languages : en
Pages : 577

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Book Description
Currently, China is drafting its new Civil Code. Against this background, the Chinese legal community has shown a growing interest in various legal and legislative ideas from around the world. "Towards a Chinese Civil Code" aims at providing the necessary historical and comparative legal perspectives. The book addresses the following topics: property law, contract law, tort law and civil procedure.

Author: L. Philip Barnes
Publisher: Routledge
ISBN: 1136702660
Category : Education
Languages : en
Pages : 337

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Book Description
What are the key debates in Religious Education teaching today? Debates in Religious Education explores the major issues all RE teachers encounter in their daily professional lives. It encourages critical reflection and aims to stimulate both novice and experienced teachers to think more deeply about their practice, and link research and evidence to what they have observed in schools. This accessible book tackles established and contemporary issues enabling you to reach informed judgements and argue your point of view with deeper theoretical knowledge and understanding. Taking account of recent controversy, and challenging assumptions about the place of religion in education, expert contributors cover key topics such as: Effective pedagogy in RE teaching Exploring thinking skills and truth claims The relationship of science and religion in the classroom The place of school worship in contemporary society The role of RE in spiritual and moral development Diversity in the RE classroom. With its combination of expert opinion and fresh insight, Debates in Religious Education is the ideal companion for any student or practising teacher engaged in initial training, continuing professional development and Masters level study.

Author: Great Britain: Parliament: House of Commons: Treasury Committee
Publisher: The Stationery Office
ISBN: 9780215553201
Category : Political Science
Languages : en
Pages : 132

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Book Description
management of the Crown Estate : Eighth report of session 2009-10, Vol. 2: Oral and written Evidence

Author: Marlene Garsia
Publisher: Kogan Page Publishers
ISBN: 0749459964
Category : Business & Economics
Languages : en
Pages : 208

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Book Description
Essential reading for an executor and anyone thinking about making or updating a will, How to Write Your Will is full of expert advice and easy-to-use information set out in jargon-free language. It covers all the important issues, including: why to write a will; where to start; tax and legal considerations; and the problems of dying intestate. It also provides detailed instructions for executors on valuing and administering an estate prior to winding it up. Fully revised to include all new changes to tax laws and the latest legislation on trusts, How to Write Your Will now features an extended chapter on documentation, information on the legal situation in Scotland, a 'how to' section and an explanation of the implications for assets in other countries. Packed with helpful information, practical examples and FAQs, it is the complete guide to wills and probate.

Author: Great Britain: Parliament: House of Lords: European Union Committee
Publisher: The Stationery Office
ISBN: 9780108459252
Category : Business & Economics
Languages : en
Pages : 378

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Book Description
Correspondence with Ministers : November 2007 to April 2008, 2nd report of Session 2009-10

Author: Michael McGowan
Publisher: Kluwer Law International B.V.
ISBN: 9403537442
Category : Law
Languages : en
Pages : 414

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Book Description
Imposing UK tax on an entity or those linked to it involves understanding what kind of entity is being dealt with, especially when it is formed outside the UK. Is it a company, a partnership, a trust or something else? This often involves considering whether the entity is ‘tax transparent’ and if so, what that means. While of great importance, the UK tax rules for classifying entities are notoriously vague, as is the UK meaning of ‘tax transparency’. This book breaks new ground by exploring these topics comprehensively, in a world which is well aware of the problems created by entity classification mismatches. In so doing, it addresses, with emphasis on UK tax law, issues such as: the meaning of a ‘partnership’ and a ‘trust’; what is meant and is not meant by ‘tax transparency’, across a range of taxes and situations; how tax treaties have dealt with entity classification questions and related ‘transparency’ issues; how entity classification questions are impacted by EU law; and how the UK approach could be improved, policy-wise and practically, without facilitating tax avoidance. The book compares in detail the UK entity classification approach with that of the US, the Netherlands and France. Appendices consider the unusual UK capital gains tax treatment of partnerships, as well as the special transparency rules which can apply where a partnership is party to loans or derivative contracts, or owns intangible assets. Questions of entity classification and tax transparency are of fundamental importance in any mature tax system and especially in a globalised economy. This book unlocks those questions for both academics and practitioners.

Author: George Gretton
Publisher: Bloomsbury Publishing
ISBN: 1526518759
Category : Law
Languages : en
Pages : 687

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Book Description
Property, Trusts and Succession, Fourth Edition provides full coverage of the property, trusts and succession parts of the LLB syllabus in Scotland in one convenient volume. The relevant rules of statute and common law are surveyed and frequent examples used, making this a highly practical and accessible text. The Fourth Edition of this popular text takes account of significant recent developments, including the draft Moveable Transactions (Scotland) Bill and the ongoing land reform agenda. There is a new section on succession to digital assets. The key contents also includes: - Personal and real rights, and types of property - Ownership and how it is transferred - Prescription - Land registration - Possession - Subordinate real rights, including servitudes, real burdens, leases and securities - Proper and improper liferents - Trusts: constitution, administration and termination - Testate succession - Intestate succession - Execution of documents - Human rights - Appendix on the feudal system Whilst aimed primarily at undergraduates, this important title is also a useful source of reference for practitioners seeking a modern introduction to this area of law. George L Gretton is Lord President Reid Professor of Law Emeritus at the University of Edinburgh and a former Scottish Law Commissioner. Andrew J M Steven is Professor of Property Law at the University of Edinburgh and a former Scottish Law Commissioner.

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: Lorna Richardson
Publisher: Bloomsbury Publishing
ISBN: 1526513935
Category : Law
Languages : en
Pages : 733

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Book Description
Covering residential, commercial and agricultural leases the fifth edition provides guidance on a wide range of topics including local authority tenancies, crofts, the Agricultural Holdings Acts and valuations of market rent. The fifth edition: - Takes full account of recent legislative changes including the Private Housing (Tenancies) (Scotland) Act 2016 and the Land and Buildings Transaction Tax (Scotland) Act 2013. - Details relevant new case law and the many changes in residential leases including legislation to abolish sales of public sector housing (the 'Right to Buy' scheme) and the introduction of the new 'private residential tenancy' covering renting rights. - Covers the Scottish Law Commission's review of commercial leases regarding how leases are terminated. - Covers the new Modern Limited Duration Tenancy for agricultural tenants, introduced by the Land Reform (Scotland) Act 2016.