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Implied Trusts and Beneficial Ownership in Modern UK Tax Law

Implied Trusts and Beneficial Ownership in Modern UK Tax Law

  • 作者:
  • 出版商: Spiramus Press Ltd
  • ISBN: 9781913507381
  • 出版时间 December 2021
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
¥511.36
发货时间:大约 4-5 weeks
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  • 描述 
  • 大纲 
  • 详细

    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.

  • List of abbreviations
    Table of authorities
    Introduction
    1. What is beneficial ownership?
    2. What is an implied trust?
    2.1 Resulting trusts
    2.2 Constructive trusts
    3. What is modern tax law?
    3.1 Tax Tribunals – The Judiciary
    3.2 Legislation – Parliament
    3.3 HMRC – The Executive
    4. How does the law distinguish between implied trusts and express trusts?
    4.1 Express trusts
    4.2 Implied trusts
    4.3 Partnerships
    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?
    6.1 Why was it necessary to introduce the settlements legislation?
    6.2 Settlor or their children retains an interest
    6.3 Issues with a spouse
    7. How did equity and beneficial ownership find their way into the courts in the first place? And how did this affect tax?
    7.1 Court of Exchequer
    7.2 Modern High Court
    8. How are equity and beneficial ownership represented in today’s laws?
    8.1 Income tax
    8.2 What about capital taxes?
    8.3 Examples of ‘pure equity’ besides trusts
    9. Conclusion
    Bibliography
    Books
    Articles

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