Mellows: Taxation for Executors and Trustees

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Commentary

Source Currency: Issue 82, March 2026. Chapter 4 The deceased’s personal tax liability: inheritance tax. Chapter 5 Inheritance tax on death. Chapter 12 Tax consequences of the creation of a trust. Chapter 15 Administration of a trust: capital gains tax. Chapter 17 Administration of a trust: inheritance tax on settlements subject to the relevant property regime. Chapter 20 Trusts with a foreign element. Chapter 22 Stamp Duty Land Tax.

Contributors

James MacDougald, BA (Hons), Barrister  Author
Robert Arnfield , BA, Barrister  Author
Susannah L Meadway , MA, Barrister  Author
R A Wallington , MA, Barrister  Author