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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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A Practitioner's Guide to Trusts 10th ed

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ISBN13: 9781780433578
Previous Edition ISBN: 9781847667687
Published: November 2013
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



A Practitioner's Guide to Trusts is a step-by-step guide to all the practical aspects of trust law. Written by an expert and highly respected author, this handbook provides practical information that is as useful to accountants and trust practitioners as it is to lawyers.

Written by an expert and highly respected author, this handbook provides practical information that is as useful to accountants and trust practitioners as it is to lawyers. It has been fully updated and revised to take into account the latest Finance Act.

  • Includes changes to IHT treatment of trusts subject to the relevant property regime (simplification of the calculation of IHT charges on trusts at ten-yearly intervals or when assets are transferred out of the trust);
  • Expanded analysis on income tax and CGT treatment of trusts;
  • The book has been designed to make key information easy to find and assimilate and includes signposts to provide useful summaries and focus points to highlight important issues;
  • Case law includes the IHT Pawson holiday let case (28 Jan 2013).
Includes coverage of the following areas:

  • Breach of trust;
  • Capital Gains Trust and second residences;
  • Income tax and settlor interested trusts;
  • Ownership of house (Jones v Kernott);
  • Ownership of monies in joint bank account;
  • Proprietary estoppel;
  • Removal of trustees;
  • Severance of joint tenancy.

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Subjects:
Equity and Trusts
Contents:
Part I: Matters common to all trusts
Chapter 1: The essential elements of a trust, formalities, undue influence and mistake
Chapter 2: Powers of trustees
Chapter 3: Duties of trustees
Chapter 4: Appointment, retirement and removal of trustees
Chapter 5: Resulting and constructive trusts
Chapter 6: Breach of trust and protection of trustees
Chapter 7: Variation of trusts

Part II: Particular trusts
Chapter 8: Lifetime gifts of money to children
Chapter 9: The family home
Chapter 10: Life insurance
Chapter 11: Pensions
Chapter 12: Employee trusts, options and incentives
Chapter 13: Settlements and trusts
Chapter 14: Charities
Chapter 15: Trusts on divorce
Chapter 16: Passing of property on death
Chapter 17: Co-owners of commercial property, personal injury compensation trusts, asset protection trusts, trust deeds and debentures
Chapter 18: Ascertaining the beneficial interest