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.
Table of Contents
About the authorList of abbreviationsTable of authoritiesIntroduction1 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?
6 What is the settlements legislation? And how does it fit in with implied trusts and income tax law?
8 How are equity and beneficial ownership represented in today’s laws?
