The specialist information includes a clear overview of Northern Ireland's trust laws, invaluable drafting tips and advice, legal pitfalls and common drafting mistakes, the very latest tax rates and regulations, plus best practice guidelines.
Legal, tax and accountancy practitioners will find this accessible book truly indispensable. It supplies the tools and instructions that will help you build watertight trusts and will trusts in Northern Ireland. This superb book allows you to draft crisp, accurate legally binding trusts and will trusts with the minimum of research.
Buy this superb guide to Northern Ireland trust law and benefit from:
The practical precedents - use these to create accurate trusts and will trusts time after time;
The latest legislation - everything you need to know on Northern Ireland law and tax law;
Essential new chapters on Northern Ireland wills, care fees and trustee indemnities;
All you need to know on trustees - the role and responsibilities, plus how to appoint somebody;
Key financial advice on stamp duty transactions;
A vast amount of knowledge and experience from two leading experts in this field;
A comprehensive overview of Northern Ireland trust law.
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Bloomsbury Publishing PLC
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Höhe: 248 mm
Breite: 156 mm
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ISBN-13
978-1-84766-986-5 (9781847669865)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
James Kessler QC practices in tax and has practised as a barrister since 1985 and was appointed QC in 2003. He is also a member of the Bar of Northern Ireland. James is one of the founders of the Society of Trust and Estate Practitioners, for whom he drafted the STEP Standard Provisions, and a fellow of the Chartered Institute of Taxation.
Sheena Grattan is a qualified barrister and a lecturer in law. She is also Northern Secretary of the Irish Legal History Society and Treasurer of the Irish Association of Law Teachers, and is a Council member of both organisations.
Autor*in
Barrister, Old Square Tax Chambers, UK
Queen's University Belfast, Northern Ireland
Chapter 1: The Raid on Trusts;
Chapter 2: First Principles;
Chapter 3: Style;
Chapter 4: Principles of Interpreting Trust Documents;
Chapter 5: Beneficiaries;
Chapter 6: Executors and Trustees;
Chapter 7: Trustees' Powers;
Chapter 8: Trust Property;
Chapter 9: The Rule Against Perpetuities;
Chapter 10: General Provisions of a Trust;
Chapter 11: Drafting Overriding Powers (Appointment, Resettlement and Advancement);
Chapter 12: Exercising Overriding Powers;
Chapter 13: Settlor Exclusion and Default Clauses;
Chapter 14: Lifetime Interest in Possession Trusts;
Chapter 15: Discretionary Trusts;
Chapter 16: Provisions Inconsistent With IP and IHT Special Trusts;
Chapter 17: Types of Will Trusts;
Chapter 18: Will Drafting;
Chapter 19: Administration of Nil Rate Band Trusts;
Chapter 20: Wills and Care Fee Planning;
Chapter 21: Administrative Provisions;
Chapter 22: Bare Trusts;
Chapter 23: Trusts of Life Insurance Policies;
Chapter 24: Trusts of Pension Death Benefits;
Chapter 25: Charitable Trusts;
Chapter 26: Trusts of Damages;
Chapter 27: Trusts for Disabled Beneficiaries;
Chapter 28: Governing Law, Place of Administration and Jurisdiction Clauses;
Chapter 29: Restricting Rights of Beneficiaries;
Chapter 30: Execution of Wills and Trust Documents;
Chapter 31: Appointment and Retirement of Trustees;
Chapter 32: Indemnities for Executors and Trustees;
Chapter 33: Step Standard Provisions.
