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The Taxation of Trusts and Estates

In: Tax Guide 2008–2009

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

Abstract

A trust is brought into existence when a person (the settlor) transfers assets to trustees for the benefit of third parties (the beneficiaries). Another word for a trust is a settlement. A trust may also be created under a will when a person (the testator) sets aside the whole or a portion of his estate to be administered (by trustees) for the benefit of his heirs or other beneficiaries. (Where an individual declares himself to be a trustee of certain of his assets a trust will also come into existence.)

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2008. "The Taxation of Trusts and Estates," Palgrave Macmillan Books, in: Tax Guide 2008–2009, edition 37, chapter 0, pages 299-312, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-58424-2_21
    DOI: 10.1057/9780230584242_21
    as

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