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Tolley’s UK Taxation of Trusts

17 July 2012 / Ian Maston
Issue: 4364 / Categories: Reviews
Matthew Hutton; £116.95

Publisher: LexisNexis Tolley; 500 pages paperback

When I was studying law a straw poll of contemporaries would have placed trust law firmly at the bottom of the popularity table and even now I have colleagues – intelligent people not easily awed by the complex or the unexpected – whose entire day can be ruined by an encounter with a discretionary trust.

So Tolley’s UK Taxation of Trusts by Matthew Hutton now in its 21st edition will not be first choice holiday reading for many but if you are in the market for a book about trust taxation you need look no further.

The publication is divided into two main sections: the first 20 chapters deal with UK resident trusts and a further five cover offshore.

The comprehensive UK section starts by providing an overview of the different types of trust and beneficial...

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