The Law and Taxation of Trusts has proven to be the definitive reference work on all aspects of the law and taxation of trusts and trustees. The first text, in the Irish context, which is written from both the law and tax perspectives, it comprises detailed exploration and analysis. The law section examines the legal principles applicable to trusts, and their administration with reference to the latest legislation and case law. The section is laid out to individually analyse the different categories of trusts, including Charitable Trusts, Constructive Trusts, and Private Trusts.
The tax section provides a practical and detailed guide to the tax implications of trusts and the planning opportunities that arise from them. This area of tax is particularly complex and inconsistent, and it seems that it is not likely to undergo reform going forward. With this in mind this book aims to comprehensively cover all taxes that pertain to trusts for provide practical information and advice including trust precedents. This adherence to providing practical support is particularly noticeable in the inclusion of chapters such as ‘Tax Tips and Pitfalls.’ The books clear and easy-to-read layout will undoubtedly be of great benefit to practitioners who deal with trusts namely, solicitors, tax consultants, accountants and trust administrators.