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Trust Taxation
Trust Taxation covers the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment of the various different types of trusts. The book covers the tax consequences of creating and ending a trust, as well as the tax issues to consider during the lifetime of each type of trust and on distributions to beneficiaries. Part 1 contains an overview of trust law including recent case law on Hastings Bass, the categorisation of foreign entities, the new domicile and residence proposals and case law on residence and domicile generally. It also summaries the tax rules for foreign domiciliaries. Parts 2 to 4 explain the relevant legislation in detail as it relates to trusts, including discussion of entrepreneurs' relief, rollover relief, reservation of benefit, excluded property and relevant property trusts. Part 5 deals with special situations, including the family home, chattels, employee benefit trusts, pilot trusts, bare trusts, disabled trusts, will drafting, variations, business property relief and agricultural property relief, divorce and trusts.
Fight for the Forest
In Fight for the Forest, Chico Mendes talks of his life's work in his last major interview.
The Gatekeepers
"The first in-depth, behind-the-scenes look at the White House Chiefs of Staff, whose actions--and inactions--have defined the course of our country. Since George Washington, presidents have depended on the advice of key confidants. But it wasn't until the twentieth century that the White House chief of staff became the second most powerful job in government. Unelected and unconfirmed, the chief serves at the whim of the president, hired and fired by him alone. He is the president's closest adviser and the person he depends on to execute his agenda. He decides who gets to see the president, negotiates with Congress, and--most crucially--enjoys unparalleled access to the leader of the free wo...
Crimean-Congo Hemorrhagic Fever
This volume covers major aspects of Crimean-Congo hemorrhagic fever (CCHF) and the virus which causes it. Chapters are written by leading experts in their fields and detail historical, public health, epidemiological, and clinical aspects of CCHF and the genetics and molecular biology of the virus. Additional chapters focus on disease control, tick vectors and infection among animals, both natural and experimental.
White House Usher: Stories from the Inside
From January 1986 until March 1994, Chris Emery held one of the most unique positions in the U.S. government-an usher in the White House. His stories recreate intimate White House happenings from an insider's perspective. Emery was the only White House Usher to be terminated in the 20th century. Turn the pages to learn which first lady fired him.
Pre-owned Assets and Estate Planning Strategies
Pre-owned Assets and Tax Planning Strategies
Human Monkeypox
None
The Fight of His Life
From the New York Times bestselling author of The Gatekeepers comes a revelatory, insider’s look at how President Joe Biden and his team have battled to achieve their agenda—based on the author’s extraordinary access to the White House during two years of crises at home and abroad. In January of 2021, the Biden administration inherited the most daunting array of challenges since FDR’s presidency: a lethal pandemic, a plummeting economy, an unresolved twenty-year war, and the aftermath of an attack on the Capitol that polarized the country. Waves of crises followed, including the fallout from a divisive Supreme Court, raging inflation, and Vladimir Putin’s unprovoked invasion of Ukr...
Savage Road
NATIONAL BESTSELLER Hayley Chill descends even deeper into the dangerous political web of Washington, DC, in this thrilling sequel to the “propulsive, page-turning, compelling” (C.J. Box, #1 New York Times bestselling author) national bestseller Deep State. When a series of devastating cyber attacks rock the United States, Hayley Chill is tasked by the “deeper state” to track down their source. NSA analysts insist that Moscow is the culprit, but that accusation brings plenty of complications with Hayley directing the president as a double agent against the Russians. With increasing pressure on the president to steer him towards a devastating war, it’s up to Hayley to stop the mysterious computer hacker and prevent World War III—while also uncovering some shocking truths about her own life. Magnificently crafted and superbly unpredictable, Savage Road is an edge-of-your-seat political thriller ideal for our times.
A Modern Approach to Wills, Administration and Estate Planning (with Precedents)
Written by leading lawyers in the field, this popular guide to the tax-efficient drafting of wills, estate planning and administration provides practitioners with help and guidance on everyday estate planning and will drafting and discusses the typical problems and pitfalls that may be encountered in practice. The precedents have been carefully selected to deal in a straightforward fashion with common needs of clients. The book begins by looking at the essential legal framework of wills, trusts and taxation through a combination of detailed and authoritative commentary, worked examples and expertly drafted precedents. It then examines specific topics including: transferable nil rate band, us...
