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- W2483031564 abstract "Settlements may be created by settlors in their lifetime, or by will, or they may arise under the intestacy rules. This chapter considers the tax implications of such settlements from the perspective of both the trustees and the beneficiaries. It considers each of the three main taxes separately: inheritance tax, capital gains tax, and income tax." @default.
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- W2483031564 date "2018-08-01" @default.
- W2483031564 modified "2023-10-17" @default.
- W2483031564 title "11. Taxation of trusts and settlements" @default.
- W2483031564 doi "https://doi.org/10.1093/he/9780198823209.003.0011" @default.
- W2483031564 hasPublicationYear "2018" @default.
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