ProView - Practical Trust Precedents Looseleaf, 3 Users (eSubscription) (Subscription)

Practical Trust Precedents has all the material you need to create watertight trusts. It looks at the reasons for having a trust, the selection of an appropriate trust and the benefits of particular types of trust:

• Provides you with expert guidance on established trusts, their use in practice and the ensuing consequences
• Flags up tax implications throughout
• Considers the route most likely to achieve optimum tax efficiency
• Provides an entire library of complete documents, with alternative and additional clauses and ancillary documents
• Includes documents for special situations, with core precedents for the major types of trust, including: accumulation and maintenance trusts, non-interest in possession (discretionary) trusts, interest in possession trusts, insurance trusts and public trusts
• Includes a full analysis of the new inheritance tax regime as it applies to accumulation and maintenance settlements, non-interest in possession settlements, and interest in possession settlements
• Reflects changes introduced by the Finance Act 2006 and the Civil Partnership Act 2004
• Includes sample tax returns, calculations and specimen annotated trusts tailor-made for use in practice Subscription Information: 1-2 updating releases per year.