Trusts and UK Taxation (second edition)
By Adrian Shipwright and Rupert Baldry
292 pages (including index); price £120. Published by Key Haven Publications (telephone 020 8780 2522) .
Key Haven books adorn my office bookshelf in large numbers and they are all well thumbed. There are plenty of potted guides to tax about but generally with Key Haven you know you are getting a book written by a leading barrister who is sharing his expertise from much time spent advising on complex practical tax issues within the province of the particular book.
This book on trusts and United Kingdom taxation is different however. It has got virtually no tax planning in it — which might come as a shock given that most personal tax planning requires the use of the odd trust or two. Nor does it delve very far into the many grey areas of...
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