{"id":"https://openalex.org/W598611110","doi":null,"title":"Accountants' guide to trusts","display_name":"Accountants' guide to trusts","publication_year":1991,"publication_date":"1991-01-01","ids":{"openalex":"https://openalex.org/W598611110","mag":"598611110"},"language":"en","primary_location":{"id":"mag:598611110","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA39296077","pdf_url":null,"source":{"id":"https://openalex.org/S4306463565","display_name":"Longman eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320559","host_organization_name":"Longman","host_organization_lineage":["https://openalex.org/P4310320559","https://openalex.org/P4310322659"],"host_organization_lineage_names":["Longman","Pearson Education"],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Longman eBooks","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":0.20033956,"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/T14030","display_name":"Taxation and Legal Issues","score":0.44040000438690186,"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"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.44040000438690186,"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"}},{"id":"https://openalex.org/T13096","display_name":"Family and Matrimonial Law","score":0.357699990272522,"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/T12982","display_name":"Legal principles and applications","score":0.13279999792575836,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/trust","display_name":"trust","score":0.9929999709129333},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.375},{"id":"https://openalex.org/keywords/inheritance-tax","display_name":"inheritance tax","score":0.8569999933242798},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.6190000176429749},{"id":"https://openalex.org/keywords/capital-gains-tax","display_name":"capital gains tax","score":0.9760000109672546},{"id":"https://openalex.org/keywords/anti-avoidance","display_name":"anti-avoidance","score":0.7950000166893005},{"id":"https://openalex.org/keywords/discretionary-trusts","display_name":"discretionary trusts","score":0.8309999704360962},{"id":"https://openalex.org/keywords/charitable-trusts","display_name":"charitable trusts","score":0.8949999809265137},{"id":"https://openalex.org/keywords/reversionary-interest","display_name":"reversionary interest","score":0.9480000138282776},{"id":"https://openalex.org/keywords/stamp-duty","display_name":"stamp duty","score":0.7580000162124634},{"id":"https://openalex.org/keywords/trustee-meetings","display_name":"trustee meetings","score":0.46399998664855957},{"id":"https://openalex.org/keywords/trust-administration","display_name":"trust management","score":0.5690000057220459}],"concepts":[{"id":"https://openalex.org/C70532380","wikidata":"https://www.wikidata.org/wiki/Q7942194","display_name":"Voting trust","level":5,"score":0.7241088151931763},{"id":"https://openalex.org/C31829608","wikidata":"https://www.wikidata.org/wiki/Q884177","display_name":"Blind trust","level":2,"score":0.679717481136322},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6566023826599121},{"id":"https://openalex.org/C53858194","wikidata":"https://www.wikidata.org/wiki/Q4164006","display_name":"Settlor","level":2,"score":0.6474654674530029},{"id":"https://openalex.org/C2780193096","wikidata":"https://www.wikidata.org/wiki/Q3543662","display_name":"Possession (linguistics)","level":2,"score":0.5741620659828186},{"id":"https://openalex.org/C76144217","wikidata":"https://www.wikidata.org/wiki/Q5421695","display_name":"Express trust","level":2,"score":0.5295211672782898},{"id":"https://openalex.org/C2777480472","wikidata":"https://www.wikidata.org/wiki/Q854022","display_name":"Trust law","level":2,"score":0.5217521786689758},{"id":"https://openalex.org/C130035107","wikidata":"https://www.wikidata.org/wiki/Q5359344","display_name":"Testamentary trust","level":2,"score":0.521210789680481},{"id":"https://openalex.org/C2777632111","wikidata":"https://www.wikidata.org/wiki/Q1937518","display_name":"Reservation","level":2,"score":0.4661363959312439},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.44673019647598267},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.42766863107681274},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.42489850521087646},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3628140091896057},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.32722243666648865},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24971428513526917},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.19104230403900146},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.14254024624824524},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.13489529490470886},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"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/C520049643","wikidata":"https://www.wikidata.org/wiki/Q189760","display_name":"Voting","level":3,"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/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:598611110","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA39296077","pdf_url":null,"source":{"id":"https://openalex.org/S4306463565","display_name":"Longman eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320559","host_organization_name":"Longman","host_organization_lineage":["https://openalex.org/P4310320559","https://openalex.org/P4310322659"],"host_organization_lineage_names":["Longman","Pearson Education"],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Longman eBooks","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W438671271","https://openalex.org/W3011487644","https://openalex.org/W2916120041","https://openalex.org/W2942414638","https://openalex.org/W599385217","https://openalex.org/W2930043645","https://openalex.org/W2755347046","https://openalex.org/W647905316","https://openalex.org/W4388175677","https://openalex.org/W614604277"],"abstract_inverted_index":{"Different":[0],"types":[1],"of":[2,9,84],"trust":[3,7,14,71,81],"why":[4],"have":[5],"a":[6,13,82,85],"choice":[8],"trustee":[10],"how":[11],"long":[12],"can":[15],"last":[16],"and":[17,27,37,50,79],"income":[18,25,51],"be":[19],"accumulated":[20],"IHT":[21],"gifts":[22],"with":[23],"reservation":[24],"tax":[26,31],"anti-avoidance":[28],"capital":[29,49],"gains":[30],"hold-over":[32],"relief":[33],"discretionary":[34],"trusts":[35,39,43,45,47,53,54,59,61],"accumulation":[36,78],"maintenance":[38,80],"interest":[40],"in":[41],"possession":[42],"overseas":[44],"bare":[46],"over":[48],"charitable":[52],"for":[55,65],"the":[56],"disabled":[57],"protective":[58],"employees'":[60],"reversionary":[62],"interests":[63],"residences":[64],"beneficiaries":[66],"administration":[67],"clauses":[68],"trustees":[69],"meetings":[70],"busting":[72],"stamp":[73],"duty.":[74],"Appendicies:":[75],"an":[76],"annotated":[77],"sample":[83],"resolution":[86],"by":[87],"trustees.":[88]},"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}