Accountant's Guide to Trust

Designed as a guide to trusts for accountants, this volume presents the information both from a legal and a taxation point of view. The types of trusts discussed include discretionary trusts, charitable and overseas trusts. The book also covers planning points and a number of examples.

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This volume deals with what an accountant needs to know about trusts, from both a legal and taxation point of view. It shows why trusts should be used and how they can be established. In particular, the book covers the main types of trust including discretionary trusts, interest-in-possession trusts, accumulation and maintenance trusts, charitable trusts, employees' trusts, overseas trusts and bare trusts. Containing planning points as well as a number of examples, this guide aims to provide acccountants with the necessary knowledge to set up and administer a trust on behalf of their clients.