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Trusts form an increasingly important part of will planning in Scotland. There are also strong arguments that inter vivos trusts are underused and with some advice and experience more Scottish solicitors would use them.
Rennie Galbraith's book provides practical information and a wealth of styles for use on both occasions. Dual qualified, he has experience of the pioneering way in which trusts are used in England and will seek to provide the Scottish solicitor with, not only improvements on tools in use, but additional tools they may wish to use.
The 2nd edition of this popular title offers innovative ways of using trusts to help clients and includes a CD-ROM of styles fully explained and instantly ready for use. It is a highly functional guide for practitioners, with no theoretical jargon, just the information needed.
Fully updated throughout it now also includes more detailed drafting advice on the tax treatment of trusts and detailed coverage of recent changes to inheritance tax.