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Drafting Trusts and Will Trusts in Scotland is an adaptation of the highly regarded Drafting Trusts and Will Trusts: A Modern Approach by James Kessler QC, first published for English law in 1992 and now in its 11th edition.
That text has generated editions for many trust jurisdictions of which this one, designed specifically for drafting Scottish trusts and co-written by William Grant WS is the latest.
With the Scottish Law Commission nearing the end of its impressive 10-year review of trust law, we can expect significant changes in this area in the coming years. That review includes proposals for: “protectors” (to oversee the exercise of trustees’ functions); the alteration of trust purposes on a material change in circumstances;and for trustees’ duties to provide information to beneficiaries. The book is up to date with recent tax changes including the Finance Act 2013.