Scottish Trusts: A Drafting Guide (2ed)
The 2nd edition of this popular title, first published in 2006, still 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 you need. Readers are supplied with an easy to use introduction to trust law and drafting as well as a useful guide to the impact of trust tax law, before specific trust types are dealt with in depth. This makes Scottish Trusts: A Drafting Guide the ideal text for solicitors, advocates, financial advisors and everybody dealing with trusts in Scotland whether beginner, intermediate or advanced.
The title has been thoroughly reviewed throughout for this new edition and now also explains the effect of the revolutionary changes in trust tax law in the Finance Act 2006 and subsequent Acts.
Major new areas covered in the 2nd edition: Restriction of mini-discretionary trusts of the nil rate band in wills due to the inter-spouse's (or inter civil partner's) transferred nil rate band threshold; Ability of guardians and attorneys to set up trusts; Extended inheritance tax charitable relief.
|Publisher:||W Green & Son|
|Format||Hb + cd|