Taxation of trusts 700
Not offered in 1995
One 2-hour seminar weekly over 13 weeks
This course deals with current practical problems in the operation of family and business trusts. Its main emphasis is on research marrying practical perspectives and rigorous conceptual analysis. The seminars will evolve to reflect current problems in the profession and legislative development. At present it focuses on clusters of problems such as specific and general legislative anti-avoidance provisions; the impact of capital gains legislation; assignments. It also covers other practical problems such as winding-up trusts and the impact of family law on conventional trust arrangements.
Assessment:
Research paper (600 words): 60% * Take-home exam (4000 words): 40 %