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Erschienen in:
2011 | OriginalPaper | Buchkapitel
The Taxation of Trusts and Estates
verfasst von : Walter Sinclair, Barry Lipkin
Erschienen in: St. James’s Place Wealth Management Tax Guide 2011–2012
Verlag: Palgrave Macmillan UK
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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.)