Overview

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. 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; - 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. The main legislative change since the last edition published in 2013 has been the introduction of the complex residence nil rate band which will be covered comprehensively. Practitioners who have little involvement with inter vivos trusts will find this book invaluable for the will drafting chapters. Another important legislative change since the publication of the last edition is the Charities Act (NI) 2013 which clarified the public benefit test and which is also covered in detail in this new edition. This title is included in Bloomsbury Professional's Irish Wills and Probate online service.

Full Product Details

Author:   James Kessler KC, KC (Barrister, Old Square Tax Chambers, UK) ,  Sheena Grattan (Queen's University Belfast, Northern Ireland)
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Professional
Edition:   4th edition
ISBN:  

9781526507976

ISBN 10:   1526507978
Pages:   896
Publication Date:   13 August 2020
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   To order  
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.

Table of Contents

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 General Nil Rate Band Trusts Chapter 20: Wills and Care Fee Planning Chapter 21: Administrative Provisions Chapter 22: A Miscellany of Northern Ireland-Specific Trust Concerns Chapter 23: Bare Trusts Chapter 24: Trusts of Life Insurance Policies Chapter 25: Trusts of Pension Death Benefits Chapter 26: Charitable Trusts Chapter 27: Disaster Appeal Trusts Chapter 28: Trusts of Damages Chapter 29: Trusts for Disabled Beneficiaries Chapter 30: Governing Law, Place of Administration and Jurisdiction Clauses Chapter 31: Restricting Rights of Beneficiaries Chapter 32: Execution of Wills and Trust Documents Chapter 33: Appointment & Retirement of Trustees Chapter 34: Indemnities for Executors and Trustees Chapter 35: The STEP Standard Provisions

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Author Information

James Kessler KC practices in tax and has practised as a barrister since 1985 and was appointed KC 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.

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