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ACCA考试科目 P6 Who is trustee and who is the executor in inheritance tax?

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Joseph 发表于 2012-5-30 08:45:01 | 显示全部楼层 |阅读模式
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高顿ACCA 发表于 2012-5-30 11:19:32 | 显示全部楼层
Executor is the person who probates the will and is responsible for administering the affairs of a deceased, including settling all outstanding taxes from the deceased persons estate.
The trustee is the person charged with administering the affairs of a trust. The trust may be set up by a living person, or on the death of a person (if contained in the will).

The executor can be the trustee is the same person is charged with creating the trust on the death of a person and is named the trustee in the will  
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