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Potter and Monroe's Tax Planning with Precedents
Potter and Monroe gives clear examination of the various methods of disposal of income and capital. The advantages and disadvantages of each method of disposal in view of the various taxes which may apply. Numerous carefully drawn precedents feature at the end of each chapter. The rules relating to non-resident, or offshore, trusts as affected by the provisions of the 1991 Finance Act. Revenue - Subscribers also receive this newsletter as part of the service. It monitors direct tax and Customs & Excise developments. New in 2002: Introduction of new material on Employee Benefit Trusts and Loan Note precedents, and a diskette containing the precedents to the service.
