Trading trusts by John W. Hart, Ian Masson and Murray Pashby
By: Hart, John W.
Contributor(s): Masson, Ian | Pashby, Murray.Series: Professional Development course paper (Institute of Chartered Accountants of New Zealand). Publisher: Wellington, New Zealand Institute of Chartered Accountants of New Zealand (ICANZ) 2004Description: 58 p.ISBN: 187732437X.ISSN: 1173-9851.Subject(s): TRUSTS | TRADING TRUSTS | TAX AVOIDANCE | TAX PLANNING | TRUSTEES | DIRECTORS | BENEFICIARIES | TRUSTS
|Item type||Home library||Call number||Vol info||Copy number||Status||Date due||Barcode||Item reserves|
|New Zealand||S.725 (Browse shelf)||2||Available|
|New Zealand||S.725 (Browse shelf)||725||1||Available||CA004915|
Introduction ; Overview of trading trust basics ; Bank borrowing/security issues for trading trusts ; Cross-border tax planning issues ; What trust information are beneficiaries entitled to? ; The Law Commission's views in respect of trading trusts ; The use of corporate trustees by professional firms ; Liability issues for directors of corporate trustees ; Accounting issues ; Minor beneficiary rules - planning opportunities ; Tax avoidance issues
Provides a refresher on trading trust basics and examines developments in trust law over the previous five years. Explores any implications for trading trusts arising from developments in trust law. Looks at whether substantive issues raised in a 1999 Professional Development paper on trading trusts have since been clarified.