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Practical Trusts

Law, Tax and Precedents

Peter White (Autor)

Buch | Hardcover

300 Seiten

1994
Sweet & Maxwell (Verlag)
978-0-7520-0101-2 (ISBN)

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Guidance on the legal considerations when establishing trusts, their use in practice and the ensuing tax consequences. More than just a discussion of the law surrounding trust taxation, this work also examines the practical issues facing practitioners.

This work provides expert guidance on establishing trusts, their use in practice and the ensuing tax consequences. The author adopts a strong practical approach, working through the reasons for having a trust, the selection of an appropriate trust and the benefits of particular types of trusts. Supporting this are sample tax returns, calculations and specimen annotated trusts tailor-made for use in practice. Other practical issues such as administrative clauses and powers, overseas settlements and high value drafting points for ensuring maximum tax efficacy for clients are also examined. The wide-ranging tax regime applicable to trusts is assessed and rendered of practical use by the wealth of examples and key drafting points. * Highly practical coverage of managing tax implications of various types of trusts * Covers key drafting points for high value tax planning * Text supported by calculations and sample tax returns * Includes precedents of an interest in possession trust and to several other types of trusts

Introduction Tables of cases and statutes The different types of trust Why have a trust? Choice of trustee, appointment and removal Time limit of trusts and accumulation of income IHT gifts with reservation Income tax and anti-avoidance Capital gains tax hold-over relief Discretionary trusts Accumulation and maintenance trusts Interests in possession Overseas trusts Bare trusts Charitable trusts Trusts for the disabled Protective trusts Employee trusts Reversionary interests Residences for beneficiaries Administration clauses Trustees' meetings Trust busting Stamp duty Appendices

Erscheint lt. Verlag	11.7.1994
Zusatzinfo	tables
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	530 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	0-7520-0101-9 / 0752001019
ISBN-13	978-0-7520-0101-2 / 9780752001012
Zustand	Neuware