Implied Trusts and Beneficial Ownership in Modern UK Tax Law - Chris Thorpe - Bog

Takes a look at the gap which lies between books on tax and those on trust law, and tries to bridge the two. As well as tracing the story behind Britain's ancient tax laws and courts, relevant legislation, cases and HM Revenue & Customs' guidance are all reviewed to paint a picture of how equity and implied trusts fit within today's tax laws.