Drafting trusts and will trusts : a modern approach
著者
書誌事項
Drafting trusts and will trusts : a modern approach
Sweet & Maxwell, 2007
8th ed
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注記
Include bibliographical references and index
内容説明・目次
内容説明
This title provides guidance on best practice when drafting trusts and will trusts. It brings a fresh approach to creating documents with its emphasis on clear English and avoidance of unnecessary complexity. It contains a comprehensive range of precedents, drafted in clear English. It supplies a wealth of valuable advice to simplify the drafting process, and covers the technical issues involved in drafting settlements, along with common mistakes and traps. It features a new chapter and precedents on Property Protection Trusts (nursing home fees). It deals with the important implications for trust drafting of Civil Partnerships. It includes changes under the Finance Act 2005 nos. 1 & 2 (new reliefs for disabled trusts) and Finance Act 2006, and the Income Tax (Trading & Other Income) Act 2005. It reflects the latest changes to the pre-owned assets regime, stamp duty land tax and inheritance tax; and provides the precedents on a CD-ROM for rapid drafting.
目次
- FA 2006: The Raid on Trusts
- First Principles
- Style
- Principles of Interpreting Trust Documents
- Beneficiaries
- Trustees
- Trustees Powers
- Trust Property
- The Rule Against Perpetuities
- General Provisions of a Trust
- Drafting and Understanding Overriding Powers (Appointment, Re-settlement and Advancement)
- Exercising Overriding Powers
- Settlor Exclusion and Default Clauses
- Lifetime Interest in Possession Trusts
- Discretionary Trusts
- Provisions Inconsistent with IP and IHT Special Trusts
- Will Trusts
- Wills and Care Fee Planning
- Administrative Provisions
- Bare Trusts
- Trusts of Life Insurance Policies
- Charitable Trusts
- Trusts of Damages
- Trusts for Disabled Beneficiaries
- Governing Law, Place of Administration and Jurisdiction Clauses
- Restricting Rights of Beneficiaries
- Stamp Duty and SDLT
- Execution of Wills and Trust Deeds
- Nil Rate Band Trusts
- Appointment and Retirement of Trustees
- Indemnities for Trustees
- Precedents
- STEP Standard Provisions
- Annotated Bibliography
- Useful Websites
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