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The taxation of trusts and estates

In: Tax Guide 2000–2001

Author

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  • Walter Sinclair

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, 2000. "The taxation of trusts and estates," Palgrave Macmillan Books, in: Tax Guide 2000–2001, chapter 21, pages 338-352, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59579-8_21
    DOI: 10.1057/9780230595798_21
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