Accountants' guide to trusts
著者
書誌事項
Accountants' guide to trusts
Longman, 1991
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注記
Includes ibibliographical references
内容説明・目次
内容説明
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.
目次
- 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.
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