Trusts Capital And Income Act 2013
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Author | : Gary Watt |
Publisher | : Oxford University Press, USA |
Total Pages | : 640 |
Release | : 2012-06-28 |
Genre | : Law |
ISBN | : 0199644365 |
Gary Watt provides detailed and conceptual analysis of the complex area of trusts and equity. Emphasis on the modern commercial context and abundant cultural references, ensure students find Watt's approach a stimulating and inspiring read.
Author | : Mark Brabazon |
Publisher | : Cambridge University Press |
Total Pages | : 0 |
Release | : 2022-06-30 |
Genre | : Law |
ISBN | : 9781108729178 |
In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.
Author | : Mohamed Ramjohn |
Publisher | : Routledge |
Total Pages | : 616 |
Release | : 2015-04-10 |
Genre | : Law |
ISBN | : 1317581563 |
Unlocking Equity and Trusts will help you grasp the main concepts of Equity and Trusts with ease. Containing accessible explanations in clear and precise terms that are easy to understand, it provides an excellent foundation for learning and revising. The information is clearly presented in a logical structure and the following features support learning helping you to advance with confidence: Clear learning outcomes at the beginning of each chapter set out the skills and knowledge you will need to get to grips with the subject Key Facts summaries throughout each chapter allow you to progressively build and consolidate your understanding End-of-chapter summaries provide a useful check-list for each topic Cases and judgments are highlighted to help you find them and add them to your notes quickly Frequent activities and self-test questions are included so you can put your knowledge into practice Sample essay questions with annotated answers prepare you for assessment Glossary of legal terms clarifies important definitions This edition has been updated to include a brand new chapter on equitable remedies, an expanded chapter on fiduciaries and extended coverage of tracing. It also discusses recent developments in the law such as the Trusts (Capital and Income) Act 2013, the Supreme Court decision in Futter on the Rule in Re Hastings Bass, and the amended Public Benefit guidance issued by the Charity Commission. The books in the Unlocking the Law Series get straight to the point and offer clear and concise coverage of the law, broken-down into bite-size sections with regular recaps to boost your confidence. They provide complete coverage of both core and popular optional law modules, presented in an innovative, visual format and are supported by a website which offers students a host of additional practice opportunities. Visit www.unlockingthelaw.co.uk for access to free study resources, including multiple choice questions, key questions and answers, revision mp3s and cases and materials exercises.
Author | : Richard C. Nolan |
Publisher | : Cambridge University Press |
Total Pages | : 609 |
Release | : 2018-05-31 |
Genre | : Business & Economics |
ISBN | : 1107170494 |
New essays by leading figures from the judiciary, practicing lawyers and academics illuminating the worlds of trusts and wealth management.
Author | : John Thurston |
Publisher | : A&C Black |
Total Pages | : 661 |
Release | : 2013-09-28 |
Genre | : Law |
ISBN | : 1780433573 |
A Practitioner's Guide to Trusts is a step-by-step guide to all the practical aspects of trust law. Written by an expert and highly respected author, this handbook provides practical information that is as useful to accountants and trust practitioners as it is to lawyers.Written by an expert and highly respected author, this handbook provides practical information that is as useful to accountants and trust practitioners as it is to lawyers. It has been fully updated and revised to take into account the latest Finance Act.KEY FEATURES:Includes changes to IHT treatment of trusts subject to the relevant property regime (simplification of the calculation of IHT charges on trusts at ten-yearly intervals or when assets are transferred out of the trust);Expanded analysis on income tax and CGT treatment of trusts;The book has been designed to make key information easy to find and assimilate and includes signposts to provide useful summaries and focus points to highlight important issues;Case law includes the IHT Pawson holiday let case (28 Jan 2013).Includes coverage of the following areas:Breach of trust;Capital Gains Trust and second residences;Income tax and settlor interested trusts;Ownership of house (Jones v Kernott);Ownership of monies in joint bank account;Proprietary estoppel;Removal of trustees;Severance of joint tenancy.Previous edition ISBN: 9781847667687
Author | : Sarah Wilson |
Publisher | : Oxford University Press, USA |
Total Pages | : 533 |
Release | : 2015 |
Genre | : Law |
ISBN | : 0198726252 |
Written in an enthusiastic and student-friendly style, Todd & Wilson's Textbook on Trusts & Equity explains the basic principles and rules of trusts law in a clear and unintimidating way. The book delivers focused, intellectually stimulating content, and gives in-depth coverage of the key areas taught on the undergraduate course.
Author | : Graham Virgo |
Publisher | : Oxford University Press, USA |
Total Pages | : 777 |
Release | : 2020 |
Genre | : Law |
ISBN | : 0198854153 |
'The Principles of Equity and Trusts' brings an engaging contextual approach to the subject. Graham Virgo overcomes the complex issues in the study of trusts and equity with unparalleled clarity, offering a rigorous and insightful commentary on the law and its contemporary contexts.
Author | : Gary Watt |
Publisher | : Oxford University Press, USA |
Total Pages | : 668 |
Release | : 2020 |
Genre | : Law |
ISBN | : 0198854145 |
Now in its ninth edition, Trusts & Equity continues to lead students on an engaging and illuminating journey through this fascinating field of law. Drawing on years of experience as a teacher, writer, and researcher, Gary Watt brings a lively, enthusiastic approach to the subject in this detailed text. Brings the subject to life through engaging cultural and historical references, placing the law within its wider commercial and social contexts, Informs the study of trusts and equity from the perspectives of precedent, principle, policy, and pragmatism, Key concepts are outlined with clarity and rigour to encourage critical thinking and understanding Book jacket.
Author | : Gary Watt |
Publisher | : Oxford University Press |
Total Pages | : 654 |
Release | : 2024-04 |
Genre | : |
ISBN | : 0192869639 |
Trusts & Equity continues to offer a comprehensive and user-friendly approach, providing a concise route through what can be a challenging area of the law. Drawing on years of experience, Gary Watt encourages students to actively engage with the subject and think critically about its central issues, outlining the key perspectives with clarity and rigour.Digital formats and resourcesThis edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources.- The e-book offers a mobile experience and convenient access along with functionality tools, navigation features, and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks- The online resources include:· Video lectures presented by Gary Watt, providing an introduction to key areas of debate within the subject· Essay questions and problem scenarios with accompanying answer guidance, along with general guidance on answering these kinds of questions to enable you to improve· Web links to further primary sources and commentary to aid your understanding· Flashcard glossary to help test your knowledge of key terms
Author | : Alan S. Acker |
Publisher | : |
Total Pages | : |
Release | : |
Genre | : Trusts and trustees |
ISBN | : 9781617469855 |
"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.