Drafting Trusts and Will Trusts: A Modern Approach

By James Kessler QC and Leon Sartin (Sweet & Maxwell, 2010)

ISBN: 9780414042926

Publisher's Description: Drafting Trusts and Will Trusts 10th ed offers an extensive selection of precedents to suit a wide range of trust requirements, and helps ensure practitioners can make the best tax planning judgements through the use of the correct trust.

The new 10th edition covers:-

• Accumulations and Perpetuities Act 2009
• STEP provisions, 2nd edition
• Finance Act 2009 & 2010
• New chapter on Family Limited Partnerships.

Additional Will Precedents for married testators and a will precedent dealing with business of agricultural property which were added at the request of many users of the current and past editions.

It also includes:-

• Discussion of recent HMRC guidance on transferable NRBs and new IHT forms
• Review of recent case law including HMRC v Clay (deductibility from income of trustees' management expenses), C v C (whether interest in discretionary trust is financial resource on divorce), Martin v Trigg (negligence in will drafting and taxation of index linked element in nil rate band trusts), Sammut v Manzi (interpreted of "per stirpes" in clause in will)
• Discussion of impact for drafting of Human Fertilisation and Embryology Act 2008.

Trust Drafting and Precedents

Edited by Toby Harris (Bloomsbury Professional, Ongoing)

Contributor: Joseph Goldsmith

ISBN: 9781845928322

Publisher's Description: Trust Drafting and Precedents, endorsed by STEP, is the first port of call for comprehensive practical information on drafting trusts. With a combination of precedents and commentary, this vital looseleaf service is designed to aid trust practitioners, solicitors and anyone else requiring guidance on drafting trusts.

Trust Drafting and Precedents should sit on the desk of all private client solicitors handling estates and succession, domestic and offshore trusts, inheritance tax planning, plus trust and estate litigation issues.

• Practical looseleaf format ensures the information you need is quickly accessible

• NEW tax legislation section supplying the latest income and capital gains tax changes

• Produced in association with STEP... the leading member organisation in this area

• You’ll receive regular updating issues with new precedents and related commentary

• A brand new consultant editor Toby Harris plus some excellent new contributors – a fresh approach for 2009

• Simply add in the new pages to your detailed main work binder

• A range of precedents for all applications

Risk and Negligence in Wills, Estates and Trusts

By Martyn Frost, Penelope Reed QC and Mark Baxter (OUP, 2009)

ISBN: 9780199551606

Publisher's Description: This book offers a detailed examination of the law relating to negligence as it applies to the preparation and administration of wills, trusts, and estates, as well as offering extensive coverage of the relevant taxation issues. This work contains indispensable practical guidance, tailored to meet the demands of contentious solicitors and barristers involved in resolving disputes, and non-contentious solicitors and trust practitioners who want to establish best practice to prevent disputes over wills, trusts, and estates. It includes advice on best practice, explaining how to undertake this work effectively and to maintain an adequate control of risk, in the form of procedures or actions broken down into step by step processes, checklists, and example forms and controls. It contains an overview of the principles and procedure relating to these actions. It also provides appendices of forms, precedents, and checklists.

Trusts and Estates Law Handbook (3rd edition)

By Penelope Reed QC (Bloomsbury Professional, 2008)

ISBN: 9781845921323

Publisher's Description: This unique title is the only work to bring together up to date texts of annotated and amended legislation relating to trusts and estates for the trust practitioner. Covering the primary statutes and rules governing trusts and estates practice, each Act has been fully annotated with commentary written by a leading barrister helping to provide a foundation for further research.