The taxation of trusts is a dynamic and ever-changing landscape. The third edition of Taxation of Trusts published this week (September 2016) has been up-dated to incorporate recent case law developments and legislative amendments. The text also considers the application of FATCA to trusts and proposed new reforms to the disclosure rules and closely held companies, which will have considerable impact for the trustees of many trusts moving forward.
The text also covers new tax changes that will apply to many land-owning trusts.
For more details see CCH Bookstore
- V Ammundsen, Taxation of Trusts, ed 3