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About the authors v Preface ix 1 The concept of a trust 1 2 Modern family trusts -- advantages and disadvantages 11 3 Types of family trusts 35 4 The trustee 45 5 Administrative aspects of a trust 71 6 Income tax 99 7 Capital gains tax 119 8 Taxation of family trusts 135 9 Social security 163 10 Investment decisions 181 11 Other types of trusts 187 12 Other issues to consider 211 Appendix A: Wills and trusts compared and contrasted 241 Appendix B: Differences between trust deeds and powers of attorney 243 Appendix C: Tax rates 2014-15 245 Glossary 249 Index 277
  • Formate: pdf
  • ISBN: 9780730310341
  • Verlag: WILEY
  • Autor: Rod Caldwell
  • EAN: 9780730310341
  • Buchtyp: E-book
  • Sprache: Englisch
  • Kopierschutz: Adobe DRM
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