Persisting with my theme of complexity, trusts is another legal field where taxation has been applied in a complex way. Clearly the Government views most trusts as undesirable and uses tax provisions as an instrument on the one hand to discourage their use, except in certain cases such as trusts for disabled people and, at the same time, to raise tax rates. This has inevitably led to serious challenges for those who administer trusts, whether trustees themselves or professional administrators. Both could benefit from reading Gill Steel’s new book The Trust Practitioner’s Handbook. I cannot think of another publication which succeeds so well in its coverage of the law, administration and taxation of trusts. The case examples are particularly useful. I have not finished the book yet so will comment further in a future blog.