About: Taxation of Non-resident Trusts in the United Kingdom

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Attributs	Valeurs
type	work Article
Is Part Of	http://hub.abes.fr/oup/periodical/tandt/2008/volume_14/issue_8/w
Subject	Articles
Title	Taxation of Non-resident Trusts in the United Kingdom
has manifestation of work	http://hub.abes.fr/oup/periodical/tandt/2008/volume_14/issue_8/101093tandtttn104/m/web http://hub.abes.fr/oup/periodical/tandt/2008/volume_14/issue_8/101093tandtttn104/m/print
related by	http://hub.abes.fr/oup/periodical/tandt/2008/volume_14/issue_8/101093tandtttn104/authorship/1
Author	Rivett James
Abstract	This article begins with a general overview of the United Kingdom tax regime and its application to individuals before moving on to the residence rules applicable to special trusts. Taking each key tax in turn, the author then describes the tax regime applicable to non-resident special trusts before ending with a detailed analysis of the implications of the United Kingdom anti-avoidance provisions on such trusts.
article type	research-article
publisher identifier	ttn104
is part of this journal	Trusts & Trustees

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