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Chapter 3 - Starting a trust

This is a chapter from the Bloomsbury Professional book Trusts and Estates in Scotland 2011/2012, which covers the tax aspects of UK trust law and guides you through the complexities of Scotland's unique trusts and estates regime. The book covers the tax aspects of starting, running and ending a trust and deceased estates. It is a user-friendly, practical volume, which provides professionals with a core tax annual from which they can easily find initial guidance on mainstream areas of UK tax legislation and practice, as applied in Scotland.

Alexander Garden and Simon Mackintosh

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