Drafting Trusts and Will Trusts A Modern Approach (10th Ed)

Drafting Trusts and Will Trusts explains the issues involved in drafting trusts and will trusts.

It 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
Finance Acts 2009 & 2010
New chapter on Family Limited Partnerships
New chapter on Trusts of Pension Death Benefits
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