IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-0-230-30180-1_21.html
   My bibliography  Save this book chapter

The Taxation of Trusts and Estates

In: St. James’s Place Wealth Management Tax Guide 2010–2011

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

Abstract

A trust is brought into existence when a person (the settlor) transfers assets to trustees for the benefit of third parties (the beneficiaries). Another word for a trust is a settlement. A trust may also be created under a will when a person (the testator) sets aside the whole or a portion of his estate to be administered (by trustees) for the benefit of his heirs or other beneficiaries. (Where an individual declares himself to be a trustee of certain of his assets a trust will also come into existence.)

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2010. "The Taxation of Trusts and Estates," Palgrave Macmillan Books, in: St. James’s Place Wealth Management Tax Guide 2010–2011, chapter 0, pages 310-325, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-30180-1_21
    DOI: 10.1057/9780230301801_21
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    Income;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:palchp:978-0-230-30180-1_21. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.