Dying trusts, living trusts. Issue 2 (16th January 2020)
- Record Type:
- Journal Article
- Title:
- Dying trusts, living trusts. Issue 2 (16th January 2020)
- Main Title:
- Dying trusts, living trusts
- Authors:
- Stone, Edward
- Abstract:
- Abstract: The popularity of trusts has been on a long downward trend in the UK. According to the latest data published by HMRC in September 2019, the total number of trusts and estates registered for tax in the UK has fallen by almost one third since April 2006 to 150, 000 and the number of interest in possession trusts has almost halved over the same period to 49, 000. The decline is explored in this article and how it could be halted by adopting US-style "living trusts".
- Is Part Of:
- Trusts & trustees. Volume 26:Issue 2(2020)
- Journal:
- Trusts & trustees
- Issue:
- Volume 26:Issue 2(2020)
- Issue Display:
- Volume 26, Issue 2 (2020)
- Year:
- 2020
- Volume:
- 26
- Issue:
- 2
- Issue Sort Value:
- 2020-0026-0002-0000
- Page Start:
- 124
- Page End:
- 128
- Publication Date:
- 2020-01-16
- Subjects:
- Trusts and trustees -- Periodicals
346.05 - Journal URLs:
- http://tandt.oxfordjournals.org/ ↗
http://ukcatalogue.oup.com/ ↗ - DOI:
- 10.1093/tandt/ttz133 ↗
- Languages:
- English
- ISSNs:
- 1363-1780
- Deposit Type:
- Legaldeposit
- View Content:
- Available online (eLD content is only available in our Reading Rooms) ↗
- Physical Locations:
- British Library DSC - 9066.613000
British Library DSC - BLDSS-3PM
British Library HMNTS - ELD Digital store - Ingest File:
- 15109.xml