TY - BOOK AU - Soares,Patrick C. TI - Non-Resident trusts SN - 0851219292 PY - 1993/// CY - Tax and Finance, London PB - Longman Law KW - Trusts and trustees KW - Taxation KW - United Kingdom KW - Income tax KW - Foreign income KW - Capital gains tax KW - Law and legislation KW - Tax planning ER -