Discretionary Trusts in UK Law
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Planning a Tax-efficient Will
... ... These commonly involve the use of trusts or planning to make best use of the RNRB ... There are some case studies ... (a) discretionary trusts (and other trusts where no one has a present entitlement, such as ... ...
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Baden: Awakening The Conceptually Moribund Trust1
... ... and, while that was going on, main-line writing on trusts tended to develop myopically in an outdated conceptual frame ... trustees, on what was found to be an exhaustive discretionary trust, to I‘ ... apply the net income of the fund in ... ...
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Index
... ... adopted children 81 bereaved minor’s and young person’s trusts 190, 195, 202, 203–204 class gifts 76, 77–78, 92 see also ... 83 see also Children; ... Discretionary trusts; ... Intestacy, persons entitled on; Issue; Lineal descendants ... ...
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Equity and Trusts: Concerned with Moral Questions or Formal Rules?
... ... 4 ... Increasingly being ‘associated with discretionary’5 justice and criticized 6 for being too subjective to the Lord Chancellor’s own sense of conscience and morality, equity was rapidly ... ...
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Planning a Tax-efficient Will - Case Studies
... ... can leave assets equal to the available nil rate band to a discretionary trust created for the benefit of the surviving spouse, children and ... leave the whole of the estate of the first to die on life interest trusts. Personal chattels should always be excluded from the trust. Morva and Dan ... ...
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Preliminary Sections
... ... gifts 136 13.3.1 Absolute or otherwise? 136 13.3.2 Precatory trusts 136 13.3.3 Rights of selection or division 138 13.3.4 Incorporation of ... gifts 175 15.5.5 Survivorship clauses 176 15.5.6 Discretionary trusts 178 ... 16 Importance of inheritance tax 181 ... 16.1 Importance ... ...
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Residuary Gifts Including Residuary Trusts
... ... The ... 174 Wills: A Practical Guide ... ‘discretionary beneficiaries’ would need to be defined and might typically include the children, present and future grandchildren, etc: ... 1.3 Notwithstanding ... ...
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REIT excess dividend and information asymmetry: evidence with taxable income
Purpose: US real estate investment trusts (REITs) typically distribute more dividends than required by tax regulations. This paper aims to focus on discretionary dividends, and examines the impact ...... ... Rouge,Louisiana, USAAbstractPurpose – US real estate investment trusts (REITs) typically distribute more dividends thanrequired by tax s. This paper aims to focus on discretionary dividends, and examines theimpact of information asymmetry on this excess ... ...
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Deviations From The Terms of A Trust
... ... towards the rights of beneficiaries in relation to trusts will show that this paradox is nothing new, and will at ... is made for compensating the objects of the discretionary trusts which would arise should X subsequently incur a ... ...
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PUBLIC PURPOSE TRUSTS
... ... of beneficiaries, the tests differing according to whether the trust in question is fixed or discretionary. In the case of charitable trusts, however, the requirement of cer- tainty of objects is satisfied provided only ... ...
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