Amazon.com description: Product Description: Practical and accessible, this annual Scottish guide will prove indispensable when starting, running, or ending a trust, or dealing with a deceased estate, while ensuring compliance with the law. The book will guide the reader through the complexities of Scotland's unique trust and estate regime. Worked examples, tax tables, and practical commentaries help to illustrate the latest Scottish legislation and the key points of practice. The reader will not only fully understand current tax law, but be comfortable applying it to their clients' trusts and estates.