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Accountant's Guide to Trust

Peter White (Autor)

Buch | Softcover

176 Seiten

1991
Sweet & Maxwell (Verlag)
978-0-85121-785-7 (ISBN)

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Designed as a guide to trusts for accountants, this volume presents the information both from a legal and a taxation point of view. The types of trusts discussed include discretionary trusts, charitable and overseas trusts. The book also covers planning points and a number of examples.

This volume deals with what an accountant needs to know about trusts, from both a legal and taxation point of view. It shows why trusts should be used and how they can be established. In particular, the book covers the main types of trust including discretionary trusts, interest-in-possession trusts, accumulation and maintenance trusts, charitable trusts, employees' trusts, overseas trusts and bare trusts. Containing planning points as well as a number of examples, this guide aims to provide acccountants with the necessary knowledge to set up and administer a trust on behalf of their clients.

Different types of trust; why have a trust; choice of trustee; how long a trust can last and income be accumulated; IHT gifts with reservation; income tax and anti-avoidance; capital gains tax hold-over relief; discretionary trusts; accumulation and maintenance trusts; interest in possession trusts; overseas trusts; bare trusts over capital and income; charitable trusts; trusts for the disabled; protective trusts; employees' trusts; reversionary interests; residences for beneficiaries; administration clauses; trustees meetings; trust busting; stamp duty. Appendicies: an annotated accumulation and maintenance trust; a sample of a resolution by trustees.

Zusatzinfo	forms
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	196 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Privatrecht / Bürgerliches Recht ► Besonderes Schuldrecht
	Recht / Steuern ► Steuern / Steuerrecht
	Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	0-85121-785-0 / 0851217850
ISBN-13	978-0-85121-785-7 / 9780851217857
Zustand	Neuware