This title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible. As well as background to trusts and trustees powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them- these cause practitioners the biggest headache. There are also important chapters in residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with. The commentary is updated in line with recent important case developments including Routier, and Quentin Skinner. The impact of Brexit, and Covid-19, including the Stamp Duty holiday, is covered, as is the introduction of new intestacy rules in February 2020, and the impact of the
Twenty-three poems give voice to a variety of goddesses, gods, and mortals from Greek and Roman mythology, including Zeus, the supreme ruler of the gods, Hestia, goddess of the hearth, the forest nymp
Kimber shares his personal paddling philosophy, arranged in an alphabetical progression of essays. Part philosopher, part humorist, and an outstanding canoiest, Kimber reveals the heart and soul of th
Offers the legendary story of St. Francis of Assisi, nicknamed Poverello, and how he managed to tame a wolf that was menacing the townspeople of Gubbio.
A 2008 conference at Birkbeck, University of London, UK celebrated the centenary of Katherine Mansfield's arrival in London (July 1908) and the start of her professional career. Previous volumes celeb
Katherine Mansfield and Continental Europe offers new interpretations of Katherine Mansfield's work by bringing together recent biographical and critical-theoretical approaches to her life and art. It
The groundbreaking essays gathered in this volume argue that global paradigms of world literature, often referencing the major metropolitan centers of cultural and literary production, do not always a
An analysis of allergic contact dermatitis - a common occupational health problem affecting between 5-15% of the workforce. This book considers the condition from the perspective of the toxicologist r
Tax Advisers' Guide to Trusts is a popular text covering all aspects of the taxation of trusts in the UK, from interpreting the legislation and identifying the risks in what has become an increasingly
