"This practical guide concisely explains the UK tax system in relation to compliance obligations for trusts and deceased estates. Written and presented in a straightforward and jargon-free style, it features: Division of commentary and examples/tables across facing pages for the clearest presentation of practical trusts and estates guidance; Worked examples to maximise problem solving and tax planning; Concise expert commentary providing solution-driven advice for typical problem areas; Clarity of presentation and location-finding devices directing you straight to the answers you need without wasting time. Both tax specialists and non-tax specialists in accountancy, law, finance and business will find Tottels Tax Essentials: Trusts and Estates an indispensable source of reference. This latest edition is fully updated to include developments up to and including Finance Act 2006."