Implied Trusts and Beneficial Ownership in Modern UK Tax Law

Taxation

Implied Trusts and Beneficial Ownership in Modern UK Tax Law

By Chris Thorpe
Spiramus Press Ltd December 2021

Specifications

ISBN-13
9781913507381
Publisher
Spiramus Press Ltd
Publication
December 2021
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

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

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
HKD 532.00

Inclusive of HK delivery

Ready to ship
Delivery Time: around 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Taxation

View all
Tolley's UK Taxation of Trusts 2025-26 New
LexisNexis U.K.

Tolley's UK Taxation of Trusts 2025-26

Ian Maston; Priya Dutta
HKD 3,578.33
101 Ways to Save Money on Your Tax -- Legally!
Wrightbooks

101 Ways to Save Money on Your Tax -- Legally!

Adrian Raftery
HKD 260.00
Tax Planning for International Mergers, Acquisitions, Joint Ventures, and Restructurings, 2nd Edition
Kluwer Law International

Tax Planning for International Mergers, Acquisitions, Joint Ventures, and Restructurings, 2nd Edition

Peter Blessing
HKD 3,239.80
Global Master Tax and Business Guide (2019)
CCH U.S.

Global Master Tax and Business Guide (2019)

Wolters Kluwer Editorial Staff
HKD 1,584.00
New Zealand Income Tax Legislation for Students 2013
CCH New Zealand

New Zealand Income Tax Legislation for Students 2013

HKD 620.80
Stamp Duty Land Tax 2023-2024
Claritax Books

Stamp Duty Land Tax 2023-2024

John Feaster