| 单词 | 18–25 trust |
| 释义 | 18–25 trust 18–25 trust A trust established for the benefit of a young person, who becomes absolutely entitled to the trust property on or before his or her 25th birthday. An 18–25 trust can now only be created by the will of the young person’s parent or step-parent (until April 2008 it could also be created by converting an existing accumulation and maintenance trust; seediscretionary trust). The trust is charged to inheritance tax (i) on settlement; (ii) when any distribution is made to the beneficiary, he or she being over 18 years old; and (iii) when the beneficiary becomes absolutely entitled, he or she being over 18 years old. |
| 随便看 |
|
英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。