This new edition from Tolley provides practitioners with a practical and straightforward guide to the tax implications of trusts and the planning opportunities that arise from them. Fully updated to take into account the Finance Act 2003, it also covers the legal principles surrounding this complex area and includes examples and case studies throughout to supplement and illustrate the text.LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order.