Book Review: Implied Trusts and Beneficial Ownership in Modern UK Tax Law

Authors

  • Paul Michael Gilmour School of Criminology and Criminal Justice, Faculty of Humanities and Social Sciences, University of Portsmouth, Portsmouth, U.K.

Abstract

N/A

References

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de Waal, M. M. (2000). The core elements of the trust: Aspects of the English, Scottish and South African trusts compared. South African Law Journal, 117(3), 548-571.

Gilmour, P. M. (2020). Lifting the veil on beneficial ownership: Challenges of implementing the UK’s registers of beneficial owners. Journal of Money Laundering Control, 23(4), 717-734. https://doi.org/10.1108/JMLC-02-2020-0014

Gilmour, P. M. (2022). Decentralized blockchain technology: Towards a trusted and transparent beneficial ownership regime. In D. Goldbarsht & L. de Koker (Eds.), Financial technology and the law: Combating financial crime (pp. 185-209). Cham, Switzerland: Springer Nature.

González-Barreda, P. A. H. (2020). Beneficial ownership in tax law and tax treaties. Oxford, England: Hart Publishing.

HM Revenue and Customs. (2017). Register your client’s trust. HM Revenue and Customs. https://www.gov.uk/guidance/register-your-clients-trust

Hook, J. (2020, October 9). Do you own something legally or beneficially? https://www.edp24.co.uk/edp-property/the-tax-implication-of-legal-ownership-versus-beneficial-ownership-1-5355933

Jain, S., Prebble, J., & Bunting, K. (2013). Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties. eJournal of Tax Research, 11(3), 386-433.

Mee, J. (2014). Presumed resulting trusts, intention and declaration. The Cambridge Law Journal, 73(1), 86-112. https://doi.org/10.1017/S0008197314000038

Niyetullayev, N. N., & Almond, P. (2014). Money laundering and the shadow economy in Kazakhstan. Journal of Money Laundering Control, 17(2), 128-140. https://doi.org/10.1108/JMLC-05-2013-0015

Smith, L. (1999). Constructive trusts and constructive trustees. The Cambridge Law Journal, 58(2), 294-302. https://doi.org/10.1017/S0008197399002020

Thorpe, C. (2021). Implied trusts and beneficial ownership in modern UK tax law. London, England: Spiramus Press.

van der Does de Willebois, E., Halter, E. M., Harrison, R. A., Park, J. W., & Sharman, J. C. (2011). The puppet masters: How the corrupt use legal structures to hide stolen assets and what to do about it. Washington D. C.: The World Bank.

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Volume 7.2 of JOTA - Gilmour Cover

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Published

31-12-2022

How to Cite

Gilmour, P. M. (2022). Book Review: Implied Trusts and Beneficial Ownership in Modern UK Tax Law. Journal of Tax Administration, 7(2), 229–233. Retrieved from https://jota.website/jota/article/view/32

Issue

Vol. 7 No. 2 (2022): General Issue

Section

CIOT Section

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Copyright (c) 2022 Paul Michael Gilmour

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