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Declarations of Trust:: A Draftsman's HandbookCatherine Sanders (author)
Mixed media product 208 Pages / Published: 22/10/2015
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This easy to use, "how-to" guide for the general practitioner shows how to use declarations of trusts to protect clients' interests. It deals with all situations where a declaration of trust can be used - such as property purchases, wills, insurance policies and company shareholdings - giving step-by-step drafting guidance. Declarations of Trust: Explains the role of a declaration of trust, when it should be used and what it can achieve Covers the full range of transactions where a declaration of trust can be useful, including property purchases, joint tenancies and company shareholdings Organised transaction-by-transaction so practitioners can go straight to the advice they need Each chapter contains a short, clear narrative explaining the key issues Contains a whole host of precedents which can easily be adapted to the situation in hand Features all the precedents on a CD-ROM to aid rapid drafting Reproduces Land Registry forms completed as each situation requires Covers tax issues to be considered when using declarations of trust Gives guidance on recent property and tax legislation, including abolition of the presumption of advancement (Equality Act 2010), changes to the pensions regime in successive Finance Acts, and changes to the Capital Gains Tax and Stamp Duty Land Tax regimes Explains the impact of important recent case law in areas such as constructive trusts (Jones v Kernott), severance of joint tenancies (Davis and Anor v Smith), secret/half secret trusts (Execs of Lucian Freud v Paul McAdam Freud) and mutual wills (Charles v Fraser) HIGHLIGHTS COVERED IN THIS NEW EDITION: Abolition of the presumption of advancement (Equality Act 2010) Developments in the law relating to constructive trusts (see especially Jones v Kernott  UK SC 53) Changes to the Pensions regime in FA 2011, FA 2014 and forthcoming 2015 changes Miscellaneous minor changes to tax rules eg CGT annual exemption and rules for main residence regime, SDLT rates and thresholds etc Case law on severance of joint tenancies (Davis and Anor v Smith  EWCA Civ 1603) Case law on secret/half secret trusts (Execs of Lucian Freud v Paul McAdam Freud 2014 EWHC 2577(Ch) Case law on mutual wills - Charles v Fraser EWHC Civ 2154 Ch
Publisher: Sweet & Maxwell Ltd
Number of pages: 208
Edition: 5th edition
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£12.99Mixed media product
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