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- W2500907384 abstract "Synopsis The paper records the growth in the number of apportionments of trust funds due to the passing of the “Trusts (Scotland) Act 1961”. It considers the problems, as they arise in Scotland, of allowing for the impact of taxation, both in determining the interests to be valued and in fixing the valuation rate of interest, and it is suggested that the same net rate of interest need not necessarily be appropriate for all the beneficiaries. Numerical examples are given of the effects on funds of varying size and investment content of various valuation assumptions, and the problem of disposing of the potential savings in taxation is discussed. The paper ends with a general section covering some practical points in the preparation of schemes to vary trust purposes." @default.
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- W2500907384 date "1964-01-01" @default.
- W2500907384 modified "2023-09-26" @default.
- W2500907384 title "Apportionment of Trust Funds By Mutual Consent" @default.
- W2500907384 doi "https://doi.org/10.1017/s007136860000759x" @default.
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