- Equity, fiduciary relationships
- Introduction to trusts
- Certainties of an express trust
- Termination of trusts
- Implied and constructive trusts
- Taxation of trust distribution
- Capital gains tax and trusts
- Non-resident trust estates
- Taxation of other types of trusts
- Personal exertion trusts
- Service trusts
- Web links
- Resources and Links
- Printable format materials
You must either have successfully completed the following subject(s) before starting this unit, or currently be enrolled in the following subject(s); or enrol in the following subject(s) to study at the same time or prior to this subject:
You need a high level of proficiency in both written and spoken English.
No special requirements
This subject was previously known as Taxation (Trusts).
This subject explores the historical background to the development of equitable remedies and provides an introduction to trusts within an overview of various trust structures. It examines the taxation of trust distribution and the taxation of other types of trusts.
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Find out more about the Academic Integrity module.
- Research Paper (25%)
- Invigilated Exam (50%)
- Group Project and Report (25%)