Book review

Tottel's 'Tax Essentials: Trusts and Estates 2005-06'
By Matthew Hutton MA(Oxon) CTA(Fellow) AIIT TEP
Published by Tottel Publishing Ltd tel: 01444 416119 available from Marston Book Services tel: 01235 465500

In the reviewer's opinion this is a brilliant treatment of a complex subject covering the tax aspects of starting running and ending trusts; and deceased estates.
The author's style is succinct readable (even chatty in parts) and clear; for example the CGT and IHT tax planning summaries on pages 120-121 and 170-171 related settlement issues on pages 150-151 CGT hold over on pages 10-11 and other settlor-interested trusts on pages 34-35. There is a useful summary of the new retroactive pre-owned assets tax and stamp duty and stamp duty land tax aspects.
I particularly like the fact that the author keeps the explanations and analysis relatively...