Offshore trusts are not illegal, but individuals must declare income earned from the trust to the Irish tax authorities. |
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He is the voice of the manager once the players cross the line and O'Neill trusts him absolutely. |
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It said primary care trusts must pay much more attention to men's health, particularly by making local services more easily accessible to them. |
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However, there is bad news for wealthy families who use trusts to shelter assets from tax. |
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In addition the company used a web of partnerships and trusts to hide the true financial position of the business. |
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The unmarried and widows often engaged in litigation related to marriage settlements, jointures, uses and trusts. |
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Both the wealthy and the moderately well-off use these trusts to minimise the amount of tax their estate will pay. |
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Despite their complexity, investment trusts have a key advantage over unit trusts. |
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The new commissioners will not be legally autonomous and will remain under the aegis of primary care trusts. |
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Registering trustees are required to report the aggregate amount of funds under supervision and the names of the trusts. |
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Durable power of attorney documents, like wills and trusts, can be changed or rewritten as needed. |
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He admitted that the trusts were reliant on the computer system and would reassess the situation in light of the problems. |
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York MP Hugh Bayley is now demanding reassurances from the health trusts into which his Government pumped thousands of extra pounds. |
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However, these are high-risk trusts and the shares must be held for five years. |
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Many investors like to buy investment trusts, as investing when discounts are large can add a extra kicker to their returns. |
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Assuming that this will never come from government, a way forward might be for primary care trusts to take alcohol agencies under their wing. |
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In Scotland, the cash comes out of the general kitty, but in England it must come out of the new NHS trusts. |
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In general, I'm all for investment trusts when they are trading on large discounts. |
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New legislation will be needed to give the trusts their powers and freedoms and remove them from the Secretary of State's powers of direction. |
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Officials from businesses, local hospital trusts and academia attended yesterday's launch. |
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Primary care trusts are now charged with explicit responsibilities for all looked after children resident in their boundaries. |
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At what was described as a general meeting the 1880 purchase was approved, and a special meeting passed a resolution declaring the trusts. |
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Through trusts, foundations or an existing corporation, individual wealth ownership can be transferred from people to other legal entities. |
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The rules are not retrospective, but it will mean people who use trusts in the future will be forced to sell up, move out, or pay the tax. |
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The area's health trusts are battling to revive their critical financial conditions. |
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But they would still have created the same life interest, and any difference in the trusts in remainder was immaterial to that. |
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Income from energy may be derived via royalty trusts and master limited partnerships. |
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Michel spent a year apprenticing but he's clumsy and often drunk, so nobody really trusts him. |
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They spell out what their intentions are rather than arrogantly assuming everyone trusts their judgment implicitly. |
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In the meantime, however, the rumbling row over foundation trusts is likely to continue. |
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The chancellor has already clamped down on tax avoidance by targeting complex arrangements, such as double trusts. |
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Wealthy families who use trusts to shelter assets from tax will have to give more to the taxman. |
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One, real estate investment trusts are another part of the market that have been on a tear in recent years. |
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Hospital bosses in south Essex were today on tenterhooks as the future of controversial foundation trusts went back into the melting pot. |
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The first provision would permit the trusts created by the bankrupt companies to accrue interest free of tax. |
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Just goes to show, there's no fool like an old fool, especially an old fool that trusts the piskies. |
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Bounties of God are no doubt His trusts which should be spent for the good and exaltation of the community and nation. |
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Two bearer shares were allocated to Hemery and then transferred to trusts of which the two appellants and Baber were settlors. |
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When a man buys a Merc, he cannot guarantee performance, but he trusts Mercedes, its reputation and name. |
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There probably are other trusts that would be interested if I really went to town on a campaign, but I'm just too old. |
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Council currently has around 13 per cent of its funds in shares, bonds and property trusts. |
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He settles that property on trusts which give his wife an initial interest in possession for her life or 3 months whichever is the shorter. |
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In addition to IBCs, there are limited partnerships and trusts, all of which are exempt from taxation. |
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This has worked elsewhere, especially with civic trusts and other well organised groups. |
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The family now uses more than 100 trusts, including numerous charitable trusts, to manage its money. |
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Beginning in late 1921, state and municipal authorities began to organize manufacturing and retailing trusts. |
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They also propose creating unified health and social work budgets to be managed by community health trusts. |
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The organisation has asked for our help in cracking down on abusive corporations, abusive trusts and tax shelters. |
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At the turn of the century, there was increased public concern regarding potential market abuses by large corporate trusts. |
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But magistrates heard he was now willing to accept what had happened as he trusts the victim and believes what she says is true. |
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He has received a significant amount of lottery funding, and one trusts that his future will be guaranteed, too. |
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Anne does not care much whether she lives or dies, for the world will keep turning without her, so she trusts to luck. |
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The trusts were responsible for the whole turnpike, and tolls paid for upkeep. |
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We have seen the blind pools of ancient days return and multiply by endless crossing and pyramiding as the investment trusts of today. |
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The report said that warnings about foundation trusts had so far been unfounded. |
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Most real estate mutual funds invest mainly in real estate investment trusts. |
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So for example, it could trade shares, debentures, units in public unit trusts, and allegedly you could also buy and sell land on Ausmaq. |
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He said only about one in four NHS trusts had vaccinated their own staff against flu. |
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He trusts fewer and fewer goons henchmen ministers, preferring unelected brown-nosers. |
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When the violator is someone the child knows and trusts, the experiences are especially confusing. |
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Stakes in small companies will be bundled together like miniature investment trusts for busy executives to snap up. |
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Investment trusts are companies whose business it is to make money from investments. |
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Such complacency, they argue, only encourages the vulture funds to target investment trusts with wide discounts. |
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The trusts will operate as not-for-profit organisations, be free to borrow either from the public or private sector plus recruit their own staff. |
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External stakeholders were concerned about the ability of large trusts to oversee continued quality of services and patient care. |
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The group believes the banks should take responsibility for advising the setting up bogus accounts and offshore trusts. |
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City technology colleges underline what can be achieved if the government trusts heads and teachers to run schools. |
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Many of the primary care trusts that commission health care are also in crisis. |
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Castle Howard is the property of the Howard family, while Harewood House and Burton Constable belong to trusts. |
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They also want answers about precisely how the trusts were structured and who were their true architects. |
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In total 24 of 25 trusts applying to become foundations were approved yesterday by Health Secretary John Reid. |
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They can buy from life insurance companies, friendly societies, unit trusts, building societies, or banks. |
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Rich people who set up trusts may require that their children pass periodic drug tests or set up prenuptial agreements to get their money. |
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Tax preparers help clients hide income and assets outside the USA, using offshore bank and brokerage accounts, credit cards, trusts and leases. |
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Investment trusts can also gear up, by borrowing money to invest if they so wish. |
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The lender trusts the debtor will be able to pay the principal and interest on time. |
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But none of them answered a question about how each of the trusts is constituted if it is a trust in a private capacity. |
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And Hewitt has not relented on diverting billions of pounds from NHS trusts to private treatment centres. |
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Money has been drawn away from deposit accounts to unit trusts, life assurance, and pension plans. |
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In effect, by doing nothing the Minister is giving a Government message that we do not care if people abuse trusts. |
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Since July 2000 we've seen the devolvement of health trusts and their staff into primary care trusts. |
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Any distributions made by those community trusts will still attract income tax when appropriate. |
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Unlike funds such as unit trusts, investment trusts are often priced at a discount to the value of their holdings. |
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Many health boards and trusts have no specific race and equal opportunities policies. |
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Unless a man loves and trusts his weapons, when he's dog-weary he's apt not to bother to clean them. |
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The trusts hope the new approach will help halt the decline in some UK species and habitats, such as Wiltshire's chalk downland. |
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I have certainty that Jean-Pierre trusts me and is not going to shout because I did something bad. |
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The old judicial review remedies of certiorari, mandamus and prohibition were never applied to charitable trusts as such. |
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He donated large sums of money to charity and established scholarship trusts to help Asian students come to Scotland to study. |
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She also said the trusts could not use the proceeds of any buildings it owns, such as hospitals, to pay off overspends. |
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Horatio is the one true friend whom the over-suspicious Hamlet trusts implicitly. |
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These include horizontal mergers of acute hospitals, mental health trusts, and community health services trusts. |
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However, trying to get this information from primary care trusts or hospitals is very difficult. |
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Non-individuals are entities, other than individuals, such as corporations, estates, partnerships and trusts. |
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The proposed new categories have parallels with the classifications which are already used for unit trusts. |
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He's not the kind of dog that will let you pet him, but with the people he knows and trusts, he's clingy. |
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If our society is committed to giving patients with rare diseases a fair deal, primary care trusts must make funds available for treatment. |
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Sales of unit trusts almost halved in 2001 as investors lost faith in equity markets. |
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The aim is to highlight where the trusts already perform well and to identify where there is room for improvement. |
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Market timing occurs when traders make rapid in-and-out trades in unit trusts to take advantage of pricing inefficiencies. |
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Since Paul, 60, and Lurline, 63, each had a previous marriage, the trusts also prevents former spouses from contesting their assets in court. |
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He is a father figure to her, someone she idolizes and, more importantly, someone she trusts. |
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This is partly because unit trusts are seen as more accessible and more comprehensible by lay investors. |
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The wicked are being bound up in bundles, bound up in trusts, in unions, in confederacies. |
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In many cases it is perfectly reasonable to accept the conclusions of authority figures one trusts. |
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One reason that public libraries, parks, and land trusts serve the commons is because they are institutionally designed to serve everyone. |
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Over 1200 land trusts and conservancies in the United States have preserved over 5 million acres, exceeding the area of the State of New Jersey. |
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However, by 1981 the firm realised that investment trusts had reached a plateau. |
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On behalf of both intermediaries and end-user clients, we administer over 30,000 client companies and trusts. |
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Brokers said they expect share prices to stay firm next week, supported by the planned establishment of new investment trusts. |
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Foundation trusts will be subject to fewer checks and constraints over their actions. |
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We sent out a notice to all 500 finance directors in the NHS trusts pointing out what was going on. |
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But the poisonous atmosphere is unlikely to help the trusts perform any better. |
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Under the star ratings system, trusts could still do well overall even if they performed poorly on financial management. |
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Two primary care trusts announced there would be an overhaul in arrangements for cover at community hospitals. |
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The more a man trusts and seeks to give selflessly to a woman the less he needs her to look like a cover girl. |
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If all else fails, you may even want to arrange an intervention with people she trusts, like girlfriends who know about her obsession with weight. |
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Did anyone involved in either managing or marketing the trusts collude in a way that impacted on share prices and could be construed as market abuse? |
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The star awards give hospitals extra cash but they have been criticised by doctors and hospital management as pitching different trusts against each other. |
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Furthermore, because these patients are not registered, capitation payments to primary care trusts may be reduced leading to a loss of health care for local people. |
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The report reveals that many health boards and trusts have no specific race and equal opportunities policies in place, and where they do they are often out of date. |
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Still, McGee never trusts him enough to tell the complete story of what happened that day. |
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Why are the turnover rates in these three conurbations higher in inner city areas and in teaching trusts and more acute in larger cities, particularly London? |
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There is a growing generation gap between old-school general managers and scouts who trusts their instincts and new-breed executives who live to play it by the numbers. |
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The husband remarried, and in another complicated arrangement, assigned his life interest in the wife's fund to the same trustees upon trusts in favour of his second wife. |
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Because of Florida's complicated probate system and the high statutory attorneys' fees, most people in Florida create revocable living trusts rather than write wills. |
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Doer said he trusts the people of North Dakota and Manitoba won't get caught up in the political rhetoric and mud-slinging that have characterized the Devils Lake dispute. |
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There needs to be more joined-up thinking between all the health trusts. |
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But a survey of chief executives last month found that one in six said their trusts would not be compliant with the new rules by the time they came into effect. |
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She trusts you. Everybody knows you always square your debts. |
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Perhaps the Wiltshire trusts could learn a thing or two from that! |
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Gifts to the university come to us as cash, stock transfers, property, pledges to be paid over time, wills, estates, trusts and life insurance policies. |
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Another new exemption is income earned in Singapore after Jan 1 this year from investments in financial products like unit trusts, bonds and annuities. |
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The high borrowings that led to plunges in the value of many trusts are now working to their advantage with the return of confidence to the stock market in recent months. |
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One trusts that he can ignite some spark into the proceedings on Thursday. |
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She has been investing in tax-efficient savings schemes for many years and currently trusts her money to an individual savings account with Intelligent Finance. |
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All other hospital trusts in West Yorkshire are also in the red. |
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The typical danger areas are buying property, offshore trusts, transferring funds to spouses and children, and dealing with unusual requests from the beneficiaries of a will. |
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An officer characterized by such a style of leadership refrains from one-man decision-making, trusts his collective and takes its opinion into account in making decisions. |
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My mother's income is just below her tax allowance but she has some money in shares and unit trusts where tax on the income is deducted at source and cannot be reclaimed. |
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Mortgage interest relief has gone and non-taxpayers can no longer reclaim the tax deducted at source on dividend payments on shares or unit trusts. |
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In fact, I believe he trusts you more than he's ever trusted anyone. |
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As well as offering individual customers personalised solutions it also works with businesses and government sectors, in particular, health trusts and airports. |
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The powers that are conferred on the trustee, or manager, do not convert the unit trusts into discretionary trusts in the normal acceptation of that term. |
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In practice, most are expected to be set up as master trusts. |
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But because we have assisted trusts at other clubs in similar situations then we should be able to tip them the wink as to who they should speak to. |
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I would urge her to seek help and confide in somebody she trusts. |
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Commissioning by primary care groups or trusts is an internal market-like idea that could be seen as generalisation of general practitioner fundholding. |
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Vulture funds buy shares in investment trusts with wide discounts and force a vote that compels trusts to offer a cash exit to shareholders at close to net asset value. |
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Taurus longs for emotional healing, Virgo gets compulsive, and Capricorn trusts his instinct. |
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He would himself use the language of Progressive era reform rhetoric to mold Storrow and those who supported him as men of money, monopolies and trusts. |
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For those students who do not receive an award, there are several options available such as charitable trusts, foundations, and corporate sponsorship. |
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That begs the question as to whether our money would be safer under the mattress or in a bank deposit account than invested in shares, unit trusts or pension schemes. |
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The act also established five local commissioning groups which work in parallel with the health and social care trusts. |
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Miss Hewitt has already ordered hit squads to take over the financial running of 18 other trusts which have run up massive deficits. |
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New York State recently emended the Cooperative and Condominium Tax Abatement to extend benefit eligibility to units owned in trusts. |
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The trust instrument also gave Erla limited powers of appointment over the distribution of the assets of the trusts. |
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And plans to devolve budgets from trusts to family GPs is a Labour version of the Tories' derided GP fundholder scheme, say opponents. |
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Constructive trusts are established to prevent unjust enrichment of one party at the expense of another. |
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Many NHS trusts have become NHS foundation trusts, giving them an independent legal status and greater financial freedoms. |
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Securities traded on a stock exchange include stock issued by listed companies, unit trusts, derivatives, pooled investment products and bonds. |
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Three holding companies set up by Mossack Fonseca now own the property, and are in turn held by trusts set up for his children and grandchildren. |
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The Panama Papers database lists more than 13,000 companies and trusts set up there. |
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The NHS is divided conceptually into two parts covering primary and secondary care with trusts given the task of health care delivery. |
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Commissioning trusts negotiate service delivery with providers that may be NHS bodies or private entities. |
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Some of the islands have development trusts that support the local economy. |
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In 1846, County Highway Boards were established in south Wales, to buy out the turnpike trusts and take over their functions. |
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Private nature reserves exist with land excluded from private land trusts and maintained at the sole cost of the proprietor. |
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State and local governments administer others, and some belong to private trusts, which are funded through personal donations. |
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From its foundation, the Court of Chancery could administer estates, due to its jurisdiction over trusts. |
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The doctrine arises in both English criminal law, and in civil law, where it is relevant to English contract law and English trusts law. |
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Testamentary trusts may be created in wills, defining how money and property will be handled for children or other beneficiaries. |
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Because trusts often have multiple characteristics or purposes, a single trust might accurately be described in several ways. |
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State law applies to trusts, and the Uniform Trust Code has been enacted by the legislatures in many states. |
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Avoiding probate may save costs and maintain privacy and living trusts have become very popular. |
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Unlike trusts, wills must be signed by two to three witnesses, the number depending on the law of the jurisdiction in which the will is executed. |
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Living trusts also, in practical terms, tend to be driven to large extent by tax considerations. |
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Bewind trusts are created as trading vehicles providing trustees with limited liability and certain tax advantages. |
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There are two types of living trusts in South Africa, namely vested trusts and discretionary trusts. |
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Until recently, there were tax advantages to living trusts in South Africa, although most of these advantages have been removed. |
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Brandeis furthermore denied that large trusts were more efficient than the smaller firms which were driven out of business. |
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In 1913, Brandeis wrote a series of articles for Harper's Weekly that suggested ways of curbing the power of large banks and money trusts. |
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Will contests and disputes over interpretations of trusts are also heard by the Court. |
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Indian law follows principles of English law in most areas of law, but the law of trusts is a notable exception. |
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Security interests in real property include mortgages, deeds of trusts, and installment land contracts. |
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Most trusts improved existing roads, but some new roads, usually only short stretches, were also built. |
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Although trusts initially organised the collection of tolls directly, it became common for them to auction a lease to collect tolls. |
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Roads leading into some provincial towns, particularly in Western England, were put under single trusts and key roads in Wales were turnpiked. |
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The Acts for these new trusts and the renewal Acts for the earlier trusts incorporated a growing list of powers and responsibilities. |
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From the 1750s, Acts required trusts to erect milestones indicating the distance between the main towns on the road. |
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The multitude of small trusts were frequently charged with being inefficient in use of resources and potentially suffered from petty corruption. |
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Although some trusts in districts not served by railways managed to increase revenue, most did not. |
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In 1765 Parliament passed an act authorising the creation of turnpike trusts to build new toll funded roads in the Knaresborough area. |
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During the 18th century and into the 19th, turnpike trusts were established and major roads in Cumberland were greatly improved. |
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Any guardianship or trusts that you set up when your children were little sprogs may no longer be needed. |
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And private attorneys general who are seeking constructive trusts and corrective advertising are trusts plaintiff. |
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Carter, the standard annunciated in the legislative history is the proper standard to apply to trusts for purposes or See. |
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And Mr Lamb said he was concerned by the wide variations that exist between trusts in relation to face-down physical restraint. |
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This article discusses how professionals can use funded revocable living trusts and family limited partnerships to protect assets. |
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The Act abolished Alaska's rule against perpetuities and authorized the creation of self-settled spendthrift trusts. |
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And I employed poor people fideism and needy people trusts in this door and shop and courtyard and porch. |
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A number of types of organisation are commissioned to provide NHS services, including NHS trusts and private sector companies. |
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Four trusts had no publication schemes available for the public to view, a breach of FOI legislation. |
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As further discussed below, the GST exemption is automatically allocated to gifts that are direct skips and to certain trusts. |
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The Miller trusts, allowed under federal law only in states with no medically needy programs, enabled residents to remain Medicaid eligible. |
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More and more, trusts are being created by unrepresented settlors who seldom grasp the instrument's nuances. |
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A THIRD of NHS trusts are planning to reduce services because of funding shortfalls, new research suggests. |
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Tax avoidance concerns have historically been one of the reasons that European countries with a civil law system have been reluctant to adopt trusts. |
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The uses of trusts are many and varied, for both personal and commercial reasons, and trusts may provide benefits in estate planning, asset protection, and taxes. |
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The court's sole jurisdiction over trusts lasted until its dissolution. |
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Rather than fusing the common law and equity, which he saw as impracticable since it would destroy the idea of trusts, he decided to fuse the courts and the procedure. |
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The Chancery had jurisdiction over all matters of equity, including trusts, land law, the administration of the estates of lunatics and the guardianship of infants. |
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For tax evaders and those playing the angles, a network of accountants, lawyers and bankers is ready to set up shell companies and phony trusts to hide behind. |
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Mehany's practice also covers income and succession planning for wealthy individuals and families, including foreign trusts, pre-immigration planning, and expatriations. |
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Meanwhile lo s cal primary care trusts NHS Coventry and NHS Warwickshire are still waiting for stocks of the vaccine to arrive in order to begin immunising their staff. |
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He takes Tom along and trusts to Aunt Norris for the others. |
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Smaller community housing providers may include trusts, cooperatives etc. |
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Specialised services are provided from other trusts outside the area. |
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Scottish fund management centres have a major presence in areas such as pensions, property funds and investment trusts, as well as in retail and private client markets. |
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Five North East NHS trusts have been named in the top 40 in the country. |
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Provider trusts are care deliverers, the main examples being the hospital trusts and the ambulance trusts which spend the money allocated to them by the commissioning trusts. |
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Mossack Fonseca worked with more than 14,000 banks, law firms, incorporators, and others to set up companies, foundations, and trusts for their clients. |
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Tax evasion, on the other hand, is the general term for efforts by individuals, corporations, trusts and other entities to evade taxes by illegal means. |
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Some trusts hardly use restraints, others use them routinely. |
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Some trusts averaged over twelve face down restraints per female patient. |
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There are different principles under resulting and constructive trusts which apply depending on whether the property is owned in one person''s name or joint names. |
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The most obvious kinds of firms are corporations, partnerships and trusts. |
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Participants in the invitations will be black people and black groups, including partnerships, trusts and un-incorporated groups such as stokvels. |
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As previously noted, Fitch downgraded 84 classes consisting of 36 senior and 48 subordinate or junior subordinate classes from 25 trusts as summarized below. |
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The rate at which new trusts were created slowed in the early 19th century but the existing trusts were making major investments in highway improvement. |
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As a national authority on living trusts, The Estate Plan was compelled, if not fiducially obligated, to create a new and much more advanced website, TheEstatePlanningSource. |
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This can be done by individuals, volunteer preservation groups or charitable trusts, museums, or sometimes by the operators themselves as part of a heritage fleet. |
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Anyway, Katya trusts me, so I do hope you will too. I don't think I could make matters worse. They must get on somehow, because of the kiddywinks. |
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His three sons, and in turn four grandsons, followed him into the profession and assisted with the management of turnpike trusts around the country. |
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Women do not get gender specific help and in most trusts are not routinely asked if they have suffered domestic abuse though NICE recommends asking this. |
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A future article will address these other types of powers of appointment that are sometimes used with total discretionary trusts and the consequences thereof. |
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He that trusts every one without reserve will at last be deceived. |
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During the first three decades of the 18th century, sections of the main radial roads into London were put under the control of individual turnpike trusts. |
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Increasingly, we are hearing from NHS trusts that it is often down to a more general lack of availability of critical care beds and a lack of anaesthetists and surgeons. |
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Four out of five English hospital trusts compromise patient safety and standards vary widely between hospitals and even between departments in the same hospital. |
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All questions of prenuptial trusts and transfers are determined by the law of the transferor's domicile, nationality or habitual residence at the time of the marriage. |
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The distinction between resulting trusts and constructive trusts appears to be waning, and courts are simply declaring a trust to be in existence. |
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He later published a book entitled Other People's Money And How the Bankers Use It, suggesting ways of curbing the power of large banks and money trusts. |
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These obligations are called trusts which will be enforceable in a court. |
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Under South African law living trusts are considered tax payers. |
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In addition, federal law considerations such as federal taxes administered by the Internal Revenue Service may affect the structure and creation of trusts. |
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