The latest edition of this key title sees Tolley live up to its reputation as the authority on tax matters. It contains all the information required to achieve the most cost-effective, convenient and effective estate planning. The esteemed editorial board help you formulate strategies for the provision, holding and devolution of personal and family resources. Clear subject headings and straightforward explanations of routine and complex topics make for fast, effective research. Following the tax planning series' straightforward and easy-to-read style with clear headings, this guide includes worked examples, tables and a comprehensive index. A practical step-by-step case study illustrates the benefits of careful planning and incorporates many points discussed throughout the book.

Arranged in alphabetical subject order, from accounting periods to zero-rating, this edition brings together coverage of the UK and EC legislation, Customs material and case law and tribunal decisions on each topic. Due to the ever-changing nature of VAT, it includes the changes in the Finance Act.

This new edition has been extended to include chapters on the Czech Republic, Gibraltar, Indonesia, Luxembourg, and the Phillipines, making this the most comprehensive analysis of succession laws available. Each country analysis is based on a similar set of questions to ensure that all issues are tackled for every jurisdiction and to enable the reader to make easy comparisons between the countries included. The questionnaire has been updated to include a new section on challenges to an administrator's decision, and extends the section on inheritance orders to address the interaction of trusts and forced heirship. The book also considers the law at regional level in the European Union explaining the effect of recent EU legislation with regard to harmonization, and considering the impact of the European Succession Regulation post-implementation. Now covering 56 jurisdictions, this work is an invaluable reference source for those advising on matters of international succession, especially in cases where there are cross-border elements.

Major economic and environmental crises stem from imperfections in the land market, yet the theory which explains the allocation and value of natural resources is relegated to the periphery of social science and ignored by policy-makers. This is the thesis advanced by the authors who argue that problems ranging from the deforestation of the Amason basin to urban decay can be traced to a common factor: the failure to put a proper value on the resources of nature. Western governments have in recent years freed the labour and capital markets of restrictive practices and exchange controls, but restrictions on the land market have escaped attention so that policy decisions continue to be made in ignorance of social, economic and ecological consequences of shifts in the supply and price of land. This book explains how the malfunctioning of the land market affects economic performance, the distribution of income and the use of abuse of natural resources. It retrieves a classical theory of economics from limbo and explains how the market mechanism, if made to work properly, collaborates sympathetically with strategies aimed at enhancing the environment and conserving finite resources. To demonstrate the practicality of their argument, the authors have valued the land and natural resources of Britain - the first authoritative assessment since William the Conqueror's Domesday Book. They claim that, given a similar valuation, any country could develop a sustainable framework for the complex interactions of social, economic and ecological variables. They compare the unreliability of statistics in the United States with the comprehensive valuation available in Denmark.

The new edition of this leading work continues to provide full analysis of the legal and practical aspects arising in trusts disputes, with attention to jurisdiction-specific issues covering ten of the most relevant territories. Since the last edition the law has developed at a fast pace and trust disputes continue to increase as international trusts reach the second, third and sometimes fourth generation of beneficiary. In particular, there have been changes made to the law of succession in England and Wales (Intestacy Rules 2014) and case law such as Ilott v The Blue Cross [2017] which consider the implications for family provision under the Inheritance (Provision for Family and Dependants) Act 1975. Developments relating to the position of trusts in matrimonial disputes are analysed and the issues for trust disputes and rights to information under The Data Protection Act (Dawson Damer v Taylor Wessing [2017]) are also included. Other important case law which is now considered include Pitt v Holt, re Futter [2013] and the development of the law of mistake thereafter, and the Pugachev litigation on sham trusts. International Trust Disputes provides a comprehensive and thorough treatment of this topic. Acting as a specialist guide for practitioners, it offers a survey of the special considerations that may arise with regard to trust disputes as well as a definitive guide to the issues which may be encountered in the jurisdictions where disputes are most likely to take place.

In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.

This is a topical area for the courts, which have moved to imply various limitations or tests on decision makers powers and when they can be challenged. This is made more difficult for lay users and lawyers alike in that implied restrictions are (by definition) not apparent from the words of the relevant contract itself. These limits are applied by the courts not just to fiduciaries (such as trustees or directors), but also to non-fiduciaries (eg banks and employers). Recent case law includes: * Pitt v Holt (SC) - trustee decisions (2013) * Braganza (SC) - contractual discretions (2015) * Eclairs (SC) - directors powers: proper purposes (2015) * IBM UK Holdings v Dalgleish (CA) - employer powers under pension plans (2017) * British Airways (CA)- pension plan - proper purposes (2018) The book reviews the relevant doctrines of: * Interpretation rules * Proper purposes; * Due consideration of relevant factors * Full perversity (no reasonable decision maker)

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

A complete guide to planning an estate under today's tax rules

When it comes to an estate (no matter how big or small it may be) nothing should be left to chance. Proper planning is necessary to protect both your assets and your heirs. Estate Planning Law Specialists Harold Apolinsky and Craig Stephens and expert financial planner Stewart Welch III know this better than anyone else, and in the revised and updated edition of "J.K. Lasser's New Rules for Estate and Tax Planning," they offer valuable advice and solid strategies to help you plan your estate under today's tax rules as well as preserve your wealth.

Packed with up-to-the-minute facts, this practical resource covers a wealth of important issues.Reveals how new legislation will impact inheritances and trusts and offers guidance for estate and generation-skipping tax planningExplains the role of wills, executors, and trusts and shows how to treat charitable contributionsOutlines the do's and don'ts of gifting and explains life insurance and retirement planning

Filled with in-depth insights and expert advice, this book will show how to efficiently arrange your estate today so that you can leave more to those you care about tomorrow.

Globalisation, the shift from manufacturing to services as a source of employment, and the spread of information-based systems and technologies have given birth to a new economy, which emphasises flexibility in the labour market and in employment relations. These changes have led to the erosion of the standard (industrial) employment relationship and an increase in precarious work - work which is poorly paid and insecure. Women perform a disproportionate amount of precarious work. This collection of original essays by leading scholars on labour law and women's work explores the relationship between precarious work and gender, and evaluates the extent to which the growth and spread of precarious work challenges traditional norms of labour law and conventional forms of legal regulation.The book provides a comparative perspective by furnishing case studies from Australia, Canada, the Netherlands, Quebec, Sweden, the UK, and the US, as well as the international and supranational context through essays that focus on the IMF, the ILO, and the EU. Common themes and concepts thread throughout the essays, which grapple with the legal and public policy challenges posed by women's precarious work.

An interdisciplinary approach to the complexities of media law This critical study of intellectual property in the new media environment highlights the ways in which issues of intellectual property are driving the contemporary media economy, from disputes over downloading music from the Internet to negotiations over David Beckham's image rights. Taking an interdisciplinary approach, the book provides the media student with a clear understanding of how intellectual property laws shape and are shaped by the needs of the media industry. As Richard Haynes demonstrates, the media industry exploits copyright and trademarks in new and seemingly boundless ways whether it's the blockbuster movie Harry Potter or successful children's television programme Bob the Builder. Through case studies, chapter-by-chapter exercises, further reading and selected Internet links Media Rights and Intellectual Property fills the need for a clear and concise guide for the media student not versed in the finer details of media law. rights to the media industry The impact of digitalisation on the protection of copyright The response of the music industry to digital distribution and copyright piracy The strategic decisions of broadcasters to acquire sports rights The importance of tertiary rights and their role in the television marketplace The emergence of celebrity image rights Issues of copyright and the Internet.