Drafting Trusts and Will Trusts

Provides guidance on the best practice of drafting trust documents. Covers the implications of the Finance Act 2006. Includes precedents which are also available on an accompanying CD

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This title provides guidance on best practice when drafting trusts and will trusts. It brings a fresh approach to creating documents with its emphasis on clear English and avoidance of unnecessary complexity. It contains a comprehensive range of precedents, drafted in clear English. It supplies a wealth of valuable advice to simplify the drafting process, and covers the technical issues involved in drafting settlements, along with common mistakes and traps. It features a new chapter and precedents on Property Protection Trusts (nursing home fees). It deals with the important implications for trust drafting of Civil Partnerships. It includes changes under the Finance Act 2005 nos. 1 & 2 (new reliefs for disabled trusts) and Finance Act 2006, and the Income Tax (Trading & Other Income) Act 2005. It reflects the latest changes to the pre-owned assets regime, stamp duty land tax and inheritance tax; and provides the precedents on a CD-ROM for rapid drafting.