The Law and Taxation of Trusts

By: Aileen Keogan, John Mee and John Wylie
ISBN: 9781845922023

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About The Law and Taxation of Trusts

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... Read more

About The Law and Taxation of Trusts

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.

Table of Contents

Preface
Table of Cases
Table of Statutes
1: Nature and Definition
2. Classification
3. Parties and Property
4. Private Trusts
5. Discretionary Trusts
6. Charitable Trusts
7. Non-Charitable Purpose Trusts
8. Void and Voidable Trusts
9. Resulting Trusts
10. Constructive Trusts: General
11. Constructive Trusts Arising in the Context of a Fiduciary Relationship
12. Constructive Trusts Arising Independently of a Fiduciary Relationship
13. Appointment, Retirement and Removal of Trustees,
14. Powers of Trustees
15. Duties of Trustees I
16. Duties of Trustees II: Investment and Apportionment
17. Variation of Trusts
18. Administration of Charitable Trusts
19. Liability of Trustees
20. Protection of Trustees
21. Tracing
22. Background to the Taxation of Trusts
23. Territoriality
24. Administration and Accountability
25. Bare Trusts
26. Limited Interests
27. Discretionary Trusts
28. Special Trusts
29. Reliefs and Exemptions
30. Foreign Trusts and Anti-avoidance
31. Tax Tips and Pitfalls
Appendices
Index

Publishing Details

Publication Date: 1 January 2007
ISBN: 9781845922023
Binding: Hardback
BPro Ireland

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