{"id":"https://openalex.org/W438671271","doi":null,"title":"Practical Trusts: Law, Tax and Precedents","display_name":"Practical Trusts: Law, Tax and Precedents","publication_year":1994,"publication_date":"1994-07-11","ids":{"openalex":"https://openalex.org/W438671271","mag":"438671271"},"language":"en","primary_location":{"id":"mag:438671271","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA26318235","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"book","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083724053","display_name":"Peter White","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Peter White","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5083724053"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.06176621,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12982","display_name":"Legal principles and applications","score":0.4603999853134155,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12982","display_name":"Legal principles and applications","score":0.4603999853134155,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13096","display_name":"Family and Matrimonial Law","score":0.3986999988555908,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.11879999935626984,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/trust","display_name":"trust","score":0.9800000190734863},{"id":"https://openalex.org/keywords/inheritance-tax","display_name":"inheritance tax","score":0.8539999723434448},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.8799999952316284},{"id":"https://openalex.org/keywords/anti-avoidance","display_name":"anti-avoidance","score":0.7829999923706055},{"id":"https://openalex.org/keywords/capital-gains-tax","display_name":"capital gains tax","score":0.8980000019073486},{"id":"https://openalex.org/keywords/discretionary-trusts","display_name":"discretionary trusts","score":0.906000018119812},{"id":"https://openalex.org/keywords/charitable-trusts","display_name":"charitable trusts","score":0.9980000257492065},{"id":"https://openalex.org/keywords/employee-trust","display_name":"employee trust","score":0.9269999861717224},{"id":"https://openalex.org/keywords/reversionary-interest","display_name":"reversionary interest","score":0.9810000061988831},{"id":"https://openalex.org/keywords/stamp-duty","display_name":"stamp duty","score":0.7440000176429749},{"id":"https://openalex.org/keywords/trustee-appointment","display_name":"trustee appointment","score":0.460999995470047}],"concepts":[{"id":"https://openalex.org/C70532380","wikidata":"https://www.wikidata.org/wiki/Q7942194","display_name":"Voting trust","level":5,"score":0.6447241306304932},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5499534010887146},{"id":"https://openalex.org/C53858194","wikidata":"https://www.wikidata.org/wiki/Q4164006","display_name":"Settlor","level":2,"score":0.5240818858146667},{"id":"https://openalex.org/C130035107","wikidata":"https://www.wikidata.org/wiki/Q5359344","display_name":"Testamentary trust","level":2,"score":0.521828830242157},{"id":"https://openalex.org/C2780193096","wikidata":"https://www.wikidata.org/wiki/Q3543662","display_name":"Possession (linguistics)","level":2,"score":0.515198290348053},{"id":"https://openalex.org/C76144217","wikidata":"https://www.wikidata.org/wiki/Q5421695","display_name":"Express trust","level":2,"score":0.4957660138607025},{"id":"https://openalex.org/C31829608","wikidata":"https://www.wikidata.org/wiki/Q884177","display_name":"Blind trust","level":2,"score":0.49284863471984863},{"id":"https://openalex.org/C17319257","wikidata":"https://www.wikidata.org/wiki/Q21189184","display_name":"Statute","level":2,"score":0.4487525224685669},{"id":"https://openalex.org/C2777480472","wikidata":"https://www.wikidata.org/wiki/Q854022","display_name":"Trust law","level":2,"score":0.44752609729766846},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.427157998085022},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.42464613914489746},{"id":"https://openalex.org/C2778631509","wikidata":"https://www.wikidata.org/wiki/Q687591","display_name":"Capital gains tax","level":4,"score":0.4186704754829407},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.4136781692504883},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27264368534088135},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.2648165225982666},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.2250533103942871},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1781439185142517},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C520049643","wikidata":"https://www.wikidata.org/wiki/Q189760","display_name":"Voting","level":3,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C117763746","wikidata":"https://www.wikidata.org/wiki/Q5281306","display_name":"Disapproval voting","level":4,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:438671271","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA26318235","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W598611110","https://openalex.org/W2942414638","https://openalex.org/W640685114","https://openalex.org/W647905316","https://openalex.org/W2930043645","https://openalex.org/W4388175677","https://openalex.org/W1560685597","https://openalex.org/W2153329599","https://openalex.org/W2965176086","https://openalex.org/W3011487644"],"abstract_inverted_index":{"Introduction":[0],"Tables":[1],"of":[2,9,16,23,27],"cases":[3],"and":[4,19,25,35,45],"statutes":[5],"The":[6],"different":[7],"types":[8],"trust":[10],"Why":[11],"have":[12],"a":[13],"trust?":[14],"Choice":[15],"trustee,":[17],"appointment":[18],"removal":[20],"Time":[21],"limit":[22],"trusts":[24,43,47,52,54,56,62,64],"accumulation":[26],"income":[28],"IHT":[29],"gifts":[30],"with":[31],"reservation":[32],"Income":[33],"tax":[34,39],"anti-avoidance":[36],"Capital":[37],"gains":[38],"hold-over":[40],"relief":[41],"Discretionary":[42],"Accumulation":[44],"maintenance":[46],"Interests":[48],"in":[49],"possession":[50],"Overseas":[51],"Bare":[53],"Charitable":[55],"Trusts":[57],"for":[58,68],"the":[59],"disabled":[60],"Protective":[61],"Employee":[63],"Reversionary":[65],"interests":[66],"Residences":[67],"beneficiaries":[69],"Administration":[70],"clauses":[71],"Trustees'":[72],"meetings":[73],"Trust":[74],"busting":[75],"Stamp":[76],"duty":[77],"Appendices":[78]},"counts_by_year":[],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}
