The law and taxation of trusts / Aileen Keogan, John Mee, J.C.W. Wylie. [electronic resource]
Material type: TextPublication details: London: Bloomsbury Professional, 2006Description: online resourceContent type:- 9781845922023
- 1845922026
Item type | Current library | Call number | Status | Date due | Barcode | |
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Ebook | TUS: Midlands, Main Library Athlone Online | Available |
Includes bibliographical references and index.
Reference work on all aspects of the law and taxation of trusts and trustees. The law section examines the legal principles applicable to trusts, the categories of trusts and their administration with reference to the latest legislation and case law. The tax section considers the background to the taxation of trusts, territoriality, administration and accountability, bare trusts, limited interest, discretionary trusts, special trusts, reliefs and exemptions, foreign trusts and anti-avoidance, and tax tips and pitfalls.