A Practitioner's Guide to Trusts

John Thurston (Autor)

Buch | Softcover

660 Seiten

2013 | 10th Revised edition
Bloomsbury Professional (Verlag)
978-1-78043-357-8 (ISBN)

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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. KEY FEATURES: 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. Previous edition ISBN: 9781847667687

John Thurston is a solicitor and a member of STEP

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

Erscheint lt. Verlag	30.11.2013
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	989 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht ► Erbschaftsteuer / Schenkungsteuer
ISBN-10	1-78043-357-3 / 1780433573
ISBN-13	978-1-78043-357-8 / 9781780433578
Zustand	Neuware