Bloomsbury Professional Trusts and Estates 2020/212020

"Trusts and Estates 2020/21 is a practical and accessible reference book 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. The 2020/21edition has been updated to Finance Act 2020 and includes the following: - Updated commentary to reflect the Government confirmation that legislation will be introduced in Finance Bill 2020-21 which will introduce a 2% surcharge from 1 April 2021 for non-UK residents purchasing residential property in the UK - The Administration of Estates Act 1925 (Fixed Net Sum) Order 2020, which increases the statutory legacy in intestate estates from ú250,000 to ú270,000 from 6 February 2020 - Online CGT Return and the Finance Act 2019 compliance...