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Tax and Trusts
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Abstract
The subject of the taxation of trusts is a notoriously complex one. This chapter does not seek to give a step by step guide to the subject, for which reference should be made to specialist works,1 but rather seeks to set out the duty of the professional trustee, or the professional advisor to the lay trustee, as well as to give a broad overview of the functioning of the three most important taxation regimes— inheritance, capital gains and income—and to point out common pitfalls in their application and how to avoid them.
Oxford University PressOxford
Title: Tax and Trusts
Description:
Abstract
The subject of the taxation of trusts is a notoriously complex one.
This chapter does not seek to give a step by step guide to the subject, for which reference should be made to specialist works,1 but rather seeks to set out the duty of the professional trustee, or the professional advisor to the lay trustee, as well as to give a broad overview of the functioning of the three most important taxation regimes— inheritance, capital gains and income—and to point out common pitfalls in their application and how to avoid them.
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