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Vol 23 No 5 May/June 2018

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Drafting Commercial Agreements

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Practical Trusts

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ISBN13: 9780752001012
ISBN: 0752001019
Published: July 1994
Publisher: Sweet & Maxwell Ltd
Format: Hardback
Price: Out of print

This work provides expert guidance on establishing trusts, their use in practice and the ensuing tax consequences. The author adopts a strong practical approach, working through the reasons for having a trust, the selection of an appropriate trust and the benefits of particular types of trusts. Supporting this are sample tax returns, calculations and specimen annotated trusts tailor-made for use in practice. Other practical issues such as administrative clauses and powers, overseas settlements and high value drafting points for ensuring maximum tax efficacy for clients are also examined. The wide-ranging tax regime applicable to trusts is assessed and rendered of practical use by the wealth of examples and key drafting points. * Highly practical coverage of managing tax implications of various types of trusts * Covers key drafting points for high value tax planning * Text supported by calculations and sample tax returns * Includes precedents of an interest in possession trust and to several other types of trusts.

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IntroductionsTables of cases and statutessThe different types of trustsWhy have a trust?sChoice of trustee, appointment and removalsTime limit of trusts and accumulation of incomesIHT gifts with reservationsIncome tax and anti-avoidancesCapital gains tax hold-over reliefsDiscretionary trustssAccumulation and maintenance trustssInterests in possessionsOverseas trustssBare trustssCharitable trustssTrusts for the disabledsProtective trustssEmployee trustssReversionary interestssResidences for beneficiariessAdministration clausessTrustees' meetingssTrust bustingsStamp dutysAppendices.