Full issue

B are trusts, often referred to as "nominee", "simple" or "naked" trusts-unlike ordinary express trusts-are still trusts but are transparent for income tax, capital gains tax (CGT) and inheritance tax (IHT) purposes-in other words they don't exist as far as HM Revenue and Customs (HMRC) is concerned as

Authors

Publication Details

Journal
Amicus Curiae
Published
2025-07-01
DOI
https://doi.org/10.14296/ac.v6i3.5800
Primary Topic
Legal principles and applications
Type
article
Field-Weighted Citation Impact
0.00

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Full issue

Pablo Cortés
Amicus Curiae
Legal principles and applications
article

Full issue

Pablo Cortés
article en

Abstract

B are trusts, often referred to as "nominee", "simple" or "naked" trusts-unlike ordinary express trusts-are still trusts but are transparent for income tax, capital gains tax (CGT) and inheritance tax (IHT) purposes-in other words they don't exist as far as HM Revenue and Customs (HMRC) is concerned as

Amicus CuriaeVol. 6(3)
Shell, Amicus Therapeutics
Openalex Percentile: Top 74%
Legal principles and applications
DOIOpen Access PDFOpenAlex
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