Drafting trusts and will trusts : a modern approach
著者
書誌事項
Drafting trusts and will trusts : a modern approach
Sweet & Maxwell/Thomson Reuters, 2019
14th ed
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注記
First ed.: 1992
Previous ed.: 2017
Includes index
内容説明・目次
内容説明
The new 14th edition of Drafting Trusts and Will Trusts is a crucial guide to drafting and understanding wills and trust documents. The work offers a comprehensive selection of precedents to suit a wide range of requirements, and helps ensure the practitioner can make the best succession planning judgments through the use of the correct wills and trusts. This fully updated 14th edition has been written to incorporate all of the key developments in this area of law in the years since the publication of the previous edition. Features of the 14th edition include: Guidance on the technical issues involved in drafting settlements, common mistakes and traps, which matters are essential to cover and those that can be safely be omitted Coverage of the inheritance tax Residence Nil Rate Band A new chapter on the drafting of co-ownership trusts of the family home and six new related precedents, including trusts providing for both fixed and floating shares and charge arrangements to protect third party contributions Coverage of the Finance Act 2019 Updated chapters to reflect changes in law and practice including revised Law Society Guidance on Making Gifts of Assets, the use by beneficiaries of data protection legislation to obtain information about trusts, and the use of the STEP Standard Provisions in personal injury trusts Written in an easy to understand style enabling the less experienced drafter to comprehend more complex issues Fully reviewed and updated precedents for practical assistance with drafting Precedents are accompanied with an explanation of why the text is there and the choices which need to be ma
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