- 129 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
Implied Trusts and Beneficial Ownership in Modern UK Tax Law
About this book
Implied Trusts and Beneficial Ownership in Modern UK Tax Law looks at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? This book is ideal for academics and practitioners alike. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.
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Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access Implied Trusts and Beneficial Ownership in Modern UK Tax Law by Chris Thorpe in PDF and/or ePUB format, as well as other popular books in Law & Estates & Trusts Law. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- About the author
- List of abbreviations
- Table of authorities
- Introduction
- 1 What is beneficial ownership?
- 2 What is an implied trust?
- 3 What is modern tax law?
- 4 How does the law distinguish between implied trusts and express trusts?
- 5 When did beneficial ownership become the focus of income tax legislation?
- 6 What is the settlements legislation? And how does it fit in with implied trusts and income tax law?
- 7 How did equity and beneficial ownership find their way into the courts in the first place? And how did this affect tax?
- 8 How are equity and beneficial ownership represented in today’s laws?
- 9 Conclusion
- Bibliography
- Index