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Trust Drafting and Precedents

Authors:
Geoffrey Shindler OBE and Julie Bell
Publisher:
Bloomsbury Professional
Publication Date:
June 2022
I Immediate post-death interests (IPDI) D6.14 Imperfect obligation, trusts of D9.5 Implied trusts A1.4 Income statutory power of maintenance power to apply income and to accumulate surplus income during a minority - post 2014 G9.1 power to apply income and to accumulate surplus income during a minority - pre 2014 G9.2 Income tax A1.7 accrued income schemes accrued income profits and losse s G3.134–G3.137, G3.142 charges to tax G3.122 charitable trusts G3.150 different kinds of transfer G3.128 disregard of certain transfers G3.143 general transfers G3.126 income charged G3.123 non-residents G3.148–G3.149 overview G3.121 persons liable G3.124 'securities' G3.125 small holdings G3.144–G3.146 traders G3.147 'transferor' and 'transferee' G3.127 transfers by or to nominees G3.151 transfers of variable rate securities G3.132– G3.133 transfers to legatees G3.141 transfers with accrued interest G3.129, G3.138–G3.139 transfers with unrealised interest G3.131, G3.140 transfers without accrued interest G3.130 trustees' accrued income profits G3.152 administration of estates absolute interests ...

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