Trust Taxation: Planning After the Finance Act 2006, By Emma Chamberlain and Chris Whitehouse

The purpose of a book review is to discuss the author's treatmentof a subject and not to analyse the contents and motives ofthe law behind their work. Temptation to indulge in the latterhas been covered in other parts of this issue (see Opinion),but here we might simply refer to the law which they are analysingas comprising new tax regimes brought about by the