- qualifying, trust
- fiducie f admissible
English-French legislative terms. 2015.
English-French legislative terms. 2015.
trust for a vulnerable person — England, Wales The Finance Act 2005 (Sections 23 to 45) introduced a new income and capital gains tax regime for trusts for vulnerable persons. The special tax treatment is to ensure that the amount of tax charged on income and gains arising to… … Law dictionary
trust for vulnerable persons — England, Wales The Finance Act 2005 (Sections 23 to 45) introduced a new income and capital gains tax regime for trusts for vulnerable persons. The special tax treatment is to ensure that the amount of tax charged on income and gains arising to… … Law dictionary
qualifying interest in possession — England, Wales qualifying interest in possession (qualifying IIP) Qualifying interest in possession (IIP) trusts are treated, for inheritance tax purposes, as though the assets belonged to the life te … Law dictionary
qualifying IIP — England, Wales qualifying interest in possession (qualifying IIP) Qualifying interest in possession (IIP) trusts are treated, for inheritance tax purposes, as though the assets belonged to the life te … Law dictionary
qualifying employee share ownership trust — (QUEST) A statutory employee share trust (as opposed to a common law ESOP trust). Employee share trusts are discretionary trusts, the beneficiaries of which are employees and former employees of the company establishing the trust and, if the… … Law dictionary
Qualifying Domestic Trust - QDOT — A type of trust that allows taxpayers who are not U.S. citizens to claim the marital deduction for estate tax purposes. Spouses without citizenship are not eligible for the marital deduction without a qualifying domestic trust. QDOTs are similar… … Investment dictionary
Qualifying Investment — An investment purchased with pretax income. Money invested in a qualifying investment trust, annuity or plan is exempt from income taxes until it is withdrawn. These sorts of investments are tax deferred, because the money invested in them is… … Investment dictionary
qualifying annuity — An annuity allowable as investment for a qualified plan or trust. Bloomberg Financial Dictionary … Financial and business terms
Real estate investment trust — A real estate investment trust or REIT ( /ˈriːt … Wikipedia
Venture Capital Trust — A Venture Capital Trust or VCT is a highly tax efficient UK closed end collective investment scheme designed to provide capital finance for small expanding companies and capital gains for investors. First introduced by the Conservative government … Wikipedia
18 to 25 trust — England, Wales 18 to 25 trust Also known as a section 71D trust (section 71D trust). A trust for the benefit of a person aged under 25 who will become absolutely entitled to the whole of the trust property on or before his 25th birthday (section… … Law dictionary