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Books > Law > English law > Private, property, family > Personal property > General

Meyerowitz on administration of estates and their taxation (Paperback): Meyerowitz on administration of estates and their taxation (Paperback)
R1,721 R1,412 Discovery Miles 14 120 Save R309 (18%) Ships in 4 - 8 working days
Risk and Negligence in Wills, Estates, and Trusts (Paperback, 2nd Revised edition): Martyn Frost, Penelope Reed Qc, Mark Baxter Risk and Negligence in Wills, Estates, and Trusts (Paperback, 2nd Revised edition)
Martyn Frost, Penelope Reed Qc, Mark Baxter
R3,396 Discovery Miles 33 960 Ships in 10 - 15 working days

Risk and Negligence in Wills, Estates, and Trusts provides essential guidance for all will draftsmen. It offers in-depth analysis of negligence and wills, together with commentary on safe practice and the avoidance of risk. Together the areas covered provide a framework for the safe practice that is now essential in this much disputed area of work. This updated edition examines the new developments in will preparation and what is needed for safe practice as well as the important cases since the last edition. This work contains indispensable practical guidance, tailored to meet the demands of all those involved in wills, trusts, and estates and disputes relating to them. Practical advice in establishing best practice to avoid disputes is given and the appendices include practical forms and checklists to assist this. In addition there is analysis of the allied subjects of estate and trust administration and commonly encountered problem areas. A section also concentrates on duties in relation to taxation aspects of this work. Negligence and private client work is a fast developing area of modern law. The recent financial crisis has helped to focus attention closely on what risk is and how it should be managed. This has not merely been in the financial sector but in all areas of business. The legal profession has seen some major financial failures and an operating climate that is increasingly difficult. The rise in PI claims, the insurers' restrictions on cover, and the increased cost of cover have led to an increased focus on professional ability and risk management. Therefore, knowledge of the risks, what constitutes safe practice, and how to manage risk, are essential for anyone practising in this area.

JK Lasser's New Rules for Estate, Retirement, and Tax Planning (Paperback, 6th Edition): Stewart H Welch, J. Winston Busby JK Lasser's New Rules for Estate, Retirement, and Tax Planning (Paperback, 6th Edition)
Stewart H Welch, J. Winston Busby
R532 R393 Discovery Miles 3 930 Save R139 (26%) Ships in 10 - 15 working days

The popular handbook to estate planning, now updated for 2018 Since its first publication in 2002, New Rules for Estate, Retirement, and Tax Planning has sold more than 40,000 copies, providing a solid, accessible introduction to estate planning for any age or income bracket. Now in its sixth edition, Estate, Retirement, and Tax Planning continues this tradition, covering such topics as trusts, donations, life insurance, and wills in easy-to-understand language that offers valuable insights and solid strategies to help you preserve your wealth and plan your estate so that your assets go where you want with a minimum of taxes and government interference. This comprehensive guide answers such common questions as: How much do I need to retire comfortably? How do I protect my children's inheritance? How do I ensure planned donations are made after I'm gone? And many more. The Sixth Edition is also fully updated to reflect changes following the 2018 Tax Cuts and Jobs Act, so that you can learn how new regulations could impact your inheritance and trusts. Other notable features include advice on working with elderly parents and introducing financial planning to children and teenagers, in addition to a list of professional advisers and a glossary of estate planning terms. Understand estate planning and obtain solid strategies for growing your wealth Explore asset protection and succession planning strategies Discover how recent updates to the tax code could affect you and your heirs Stay informed of any relevant law changes with an author-managed web site Estate, Retirement, and Tax Planning contains a wealth of valuable information for any adult who needs help planning their financial future, from the established professional heading toward retirement, to the young adult looking to understand the basics. Wherever you are in your journey, use Estate, Retirement, and Tax Planning to ensure your legacy is protected.

Estate Planning (Hardcover): William P. Streng Estate Planning (Hardcover)
William P. Streng
R1,628 R1,117 Discovery Miles 11 170 Save R511 (31%) Ships in 10 - 15 working days

Plan ahead: estate planning to secure your wishes Estate Planning is your overview of the estate planning concepts that are necessary to consider when advising your clients about the different facets of wealth transfer planning. This fundamental reference presents the basic estate, gift, and trust planning ideas in a descriptive and accessible manner allowing you to easily and conveniently access the information you need when you need it. This essential text covers the development of estate planning strategies for your clients, the fundamentals of the federal transfer tax system, relevant federal income tax rules, lifetime donative asset transfers, gratuitous property transfers at death, generation-skipping transfers, special property transfer planning considerations, and post-mortem planning. When done effectively, estate planning enables your clients to make both lifetime and testamentary transfers of assets to beneficiaries of their choice. In the process, strategic, successful estate planning strategies conserve wealth for these beneficiaries, who are often family members of the client. Leveraging the right methods of estate planning can ensure that you achieve your client's objectives. * Explore the fundamentals of estate planning as they relate to wealth transfer planning * Dive into special property transfer planning considerations, including community property, life insurance, charitable transfers, closely held corporations, etc. * Better serve your clients by having access to relevant, easy to navigate information on estate planning best practices * Reinforce these new ideas with a comprehensive test bank Estate Planning is your guide to estate planning concepts that help you protect your assets during wealth transfer and prepare for your assets to change hands as smoothly as possible.

Testamentary Capacity - Law, Practice, and Medicine (Paperback): Martyn Frost, Stephen Lawson, Robin Jacoby Testamentary Capacity - Law, Practice, and Medicine (Paperback)
Martyn Frost, Stephen Lawson, Robin Jacoby
R2,344 Discovery Miles 23 440 Ships in 10 - 15 working days

Testamentary capacity is an increasingly difficult and important area in will preparation. The rise in capacity issues, associated with the increasing aging population and longer life expectancy, has become a fruitful area for dispute and litigation. This book equips practitioners with the knowledge and practical guidance needed in this complex but commonplace problem area. Featuring an explanation of the law relating to testamentary capacity, the book also includes a practical section on the role of the will draftsman. Covering all associated areas such as interviews, questioning, recording of relevant information, and risk management policies, these issues are put into context by a guide to mental health issues that can affect capacity. This books also features a section on litigating in this area including pre-litigation considerations, a guide to ADR and settlement, and procedural issues. Written by experienced wills practitioners and an expert in old age psychiatry, this book is the first to link relevant medical issues directly to law and practice, presenting all the information a draftsman or litigator needs on the subject. This is an invaluable resource for all concerned with issues of testamentary capacity.

Gallanis's Family Property Law, Cases and Materials on Wills, Trusts, and Estates - CasebookPlus (Mixed media product, 7th... Gallanis's Family Property Law, Cases and Materials on Wills, Trusts, and Estates - CasebookPlus (Mixed media product, 7th Revised edition)
Thomas P Gallanis
R7,825 R6,589 Discovery Miles 65 890 Save R1,236 (16%) Ships in 10 - 15 working days

The Seventh Edition of this highly-regarded casebook continues its innovative emphasis on the connection between the law of trusts and estates and the changing American family. The Seventh Edition incorporates the most recent uniform acts from the Uniform Law Commission and the Third Restatements of the American Law Institute, and discusses the very latest ""hot"" topics, including digital assets, electronic wills, directed trusts, trust decanting, unitrusts, family offices, and donor standing to enforce charitable trusts. The authors of this book have long been at the forefront of law reform in trusts and estates, and this tradition continues under the authorship of Thomas Gallanis, who is the executive director of the Uniform Law Commission's Joint Editorial Board for Uniform Trust and Estate Acts. He was also an associate reporter for the Restatement Third of Trusts and has been the reporter of two uniform acts, most recently the Uniform Powers of Appointment Act (2013). The Seventh Edition emphasizes problems and questions to facilitate classroom discussion and analysis. Among many other things, the book teaches doctrine and policy, planning and drafting, case analysis and statutory interpretation.

Feminist Judgments - Rewritten Trusts and Estates Opinions (Paperback): Deborah S. Gordon, Browne C. Lewis, Carla Spivack Feminist Judgments - Rewritten Trusts and Estates Opinions (Paperback)
Deborah S. Gordon, Browne C. Lewis, Carla Spivack
R804 Discovery Miles 8 040 Ships in 10 - 15 working days

For women and other marginalized groups, the reality is that the laws regulating estates and trusts may not be treating them fairly. By using popular feminist legal theories as well as their own definitions of feminism, the authors of this volume present rewritten opinions from well-known estates and trust cases. Covering eleven important cases, this collection reflects the diversity in society and explores the need for greater diversity in the law. By re-examining these cases, the contributors are able to demonstrate how women's property rights, as well as the rights of other marginalized groups, have been limited by the law.

Landmark Cases in Revenue Law (Hardcover): John Snape, Dominic  de Cogan Landmark Cases in Revenue Law (Hardcover)
John Snape, Dominic de Cogan
R2,396 Discovery Miles 23 960 Ships in 10 - 15 working days

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

Steuern Kompakt (German, Paperback, 16th 16., Uberarbeitete Auflage ed.): Thomas Stobbe Steuern Kompakt (German, Paperback, 16th 16., Uberarbeitete Auflage ed.)
Thomas Stobbe
R347 Discovery Miles 3 470 Ships in 10 - 15 working days
Tolley's Estate Planning 2017-18 (Paperback, New edition): Sharon McKie, Simon Mckie Tolley's Estate Planning 2017-18 (Paperback, New edition)
Sharon McKie, Simon Mckie
R3,919 R3,627 Discovery Miles 36 270 Save R292 (7%) Ships in 10 - 15 working days

The latest edition of this key title sees Tolley live up to its reputation as the authority on tax matters. It contains all the information required to achieve the most cost-effective, convenient and effective estate planning. The esteemed editorial board help you formulate strategies for the provision, holding and devolution of personal and family resources. Clear subject headings and straightforward explanations of routine and complex topics make for fast, effective research. Following the tax planning series' straightforward and easy-to-read style with clear headings, this guide includes worked examples, tables and a comprehensive index. A practical step-by-step case study illustrates the benefits of careful planning and incorporates many points discussed throughout the book.

Stocks, Bonds & Taxes - A Comprehensive Handbook and Investment Guide for Everybody (Paperback): Phillip B Chute Stocks, Bonds & Taxes - A Comprehensive Handbook and Investment Guide for Everybody (Paperback)
Phillip B Chute
R708 R591 Discovery Miles 5 910 Save R117 (17%) Ships in 7 - 11 working days
A Practical Guide to TOLATA Claims (Paperback): Greg Williams A Practical Guide to TOLATA Claims (Paperback)
Greg Williams
R2,032 Discovery Miles 20 320 Ships in 7 - 11 working days
International Trust Disputes (Hardcover, 2nd Revised edition): Steven Kempster, Morven McMillan, Alison Meek International Trust Disputes (Hardcover, 2nd Revised edition)
Steven Kempster, Morven McMillan, Alison Meek
R7,500 Discovery Miles 75 000 Ships in 7 - 11 working days

The new edition of this leading work continues to provide full analysis of the legal and practical aspects arising in trusts disputes, with attention to jurisdiction-specific issues covering ten of the most relevant territories. Since the last edition the law has developed at a fast pace and trust disputes continue to increase as international trusts reach the second, third and sometimes fourth generation of beneficiary. In particular, there have been changes made to the law of succession in England and Wales (Intestacy Rules 2014) and case law such as Ilott v The Blue Cross [2017] which consider the implications for family provision under the Inheritance (Provision for Family and Dependants) Act 1975. Developments relating to the position of trusts in matrimonial disputes are analysed and the issues for trust disputes and rights to information under The Data Protection Act (Dawson Damer v Taylor Wessing [2017]) are also included. Other important case law which is now considered include Pitt v Holt, re Futter [2013] and the development of the law of mistake thereafter, and the Pugachev litigation on sham trusts. International Trust Disputes provides a comprehensive and thorough treatment of this topic. Acting as a specialist guide for practitioners, it offers a survey of the special considerations that may arise with regard to trust disputes as well as a definitive guide to the issues which may be encountered in the jurisdictions where disputes are most likely to take place.

Lewin on Trusts Mainwork & 4th Supplement (Hardcover, 19th edition): Lynton Tucker, James Brightwell Lewin on Trusts Mainwork & 4th Supplement (Hardcover, 19th edition)
Lynton Tucker, James Brightwell
R14,014 Discovery Miles 140 140 Ships in 10 - 15 working days

Frequently cited in court, Lewin on Trusts covers the entire law of trusts from general principles to current practice, ensuring you have all the information you need on the effective creation of trusts and the resolution of disputes and other problems that arise. LEWIN ON TRUSTS: Covers all aspects of trusts law, from creation of trusts and the role and duties of trustees, to beneficiaries and their interests and administration Includes in-depth analysis of both general principles and the practical implications of trust law Provides clear guidance on questions that arise in modern trusts practice Analyses major decisions and applies them to the principles of the law and the practice and procedure they affect Explores the impact of the latest case law Explains breach of trust and available remedies Deals with constructive trusts and asset tracing Covers anti-money-laundering legislation in relation to trusts Refers to Commonwealth decisions, suggesting solutions lacking in UK case law Covers costs issues in trusts disputes HIGHLIGHTS COVERED IN THIS NEW EDITION: A fully updated treatment of shams and, following Pitt v Holt, mistake and the re-stated principle in Re Hastings-Bass An exposition of all recent statutes affecting trusts, including the Perpetuities and Accumulations Act 2009, the Trusts (Capital and Income) Act 2013, the Presumption of Death Act 2013 and the Inheritance and Trustees' Powers Act 2014 A modern text on bribes and other unauthorised profits, after FHR European Ventures LLP and the Bribery Act 2010 A consideration of the vexed topic of limitation of trust claims in the light of Williams v Central Bank of Nigeria A comprehensive account of the rules governing jurisdiction and choice of law in trust disputes, including disputes arising out of constructive trusts A detailed statement of the law of co-ownership by cohabitants, as found in Jones v Kernott and later decisions The fullest treatment of trusts arising under mutual wills and the Married Women's Property Act A discussion of confiscation and the civil recovery of the proceeds of crime as they impinge on trustees New material on knowing receipt by a company and on the attribution of knowledge to a company in cases of fraud An extensively revised account of the court's powers in trust cases and the relevant procedural rules, including the incidence of costs and the new powers of costs management and costs capping The 1st supplement brings the 19th Edition up-to-date with the most recent case law and legisltion. SUPPLEMENT COVERAGE: Fiduciary duties as to the appointment and removal of trustees after the Jersey decision in Re Piedmont Trust The recent changes to the rules about service out of the jurisdiction in trust cases and the decision in Crociani v Crociani on jurisdiction clauses in trusts Compulsory or voluntary disclosure of information provided confidentially in Beddoe applications The Glenalla litigation in Guernsey, as to the personal responsibility of the trustee for trust liabilities, and of questions of priority where the trust assets are inadequate Retrospective sanction by the court of self-dealing transactions Disclosure under freezing injunctions over discretionary trusts The attribution of knowledge to companies in claims for dishonest assistance and knowing receipt after the Supreme Court's ruling in Bilta (UK) Ltd v Nazir The requirements of the Fourth Money Laundering Directive and the Small Business, Enterprise and Employment Act 2015 The court's role in applications by trustees for approval, in the light of Cotton v Brudenell-Bruce Adding new accumulation periods on variations under the Variation of Trusts Act 1958

The Six Foundations of the Taxation of Trusts (Paperback): Matthew Burgess The Six Foundations of the Taxation of Trusts (Paperback)
Matthew Burgess
R2,995 R2,735 Discovery Miles 27 350 Save R260 (9%) Ships in 7 - 11 working days
Intellectual property rights, trade and biodiversity - Seeds and plant varieties (Hardcover): Graham Dutfield Intellectual property rights, trade and biodiversity - Seeds and plant varieties (Hardcover)
Graham Dutfield
R1,415 R1,128 Discovery Miles 11 280 Save R287 (20%) Ships in 10 - 15 working days

The intellectual property rights (IPRs) associated with plant genetic resources are often critical to trade, yet no unified international framework for a fair IPR regime exists. This book examines the international agreements relevant to IPRs: the Convention on Biological Diversity (CBD); the World Trade Organization's TRIPS Agreement; and the Convention of the International Union for the Protection of New Varieties of Plants (UPOV). It sets out to establish an equitable IPR regime for biodiversity, taking into account ethical concerns over patenting life forms, environmental and social impacts, technology transfer and the relation between traditional knowledge and IPRs.

Feminist Judgments - Rewritten Trusts and Estates Opinions (Hardcover): Deborah S. Gordon, Browne C. Lewis, Carla Spivack Feminist Judgments - Rewritten Trusts and Estates Opinions (Hardcover)
Deborah S. Gordon, Browne C. Lewis, Carla Spivack
R2,523 Discovery Miles 25 230 Ships in 7 - 11 working days

For women and other marginalized groups, the reality is that the laws regulating estates and trusts may not be treating them fairly. By using popular feminist legal theories as well as their own definitions of feminism, the authors of this volume present rewritten opinions from well-known estates and trust cases. Covering eleven important cases, this collection reflects the diversity in society and explores the need for greater diversity in the law. By re-examining these cases, the contributors are able to demonstrate how women's property rights, as well as the rights of other marginalized groups, have been limited by the law.

Ray and McLaughlin's Practical Inheritance Tax Planning (Paperback, 16th Revised edition): Mark McLaughlin Ray and McLaughlin's Practical Inheritance Tax Planning (Paperback, 16th Revised edition)
Mark McLaughlin
R3,885 Discovery Miles 38 850 Ships in 10 - 15 working days

Ray and McLaughlin's Practical Inheritance Tax Planning, 16th Edition is a long-established first port of call for private client advisers working with clients on inheritance tax planning engagements. The practical commentary addresses the main planning points, potential pitfalls and possible solutions for IHT and estate planning purposes. Since the previous edition this latest title picks up on the important changes to HMRC practice, new case law and legislation, including in relation to deemed domicile and excluded property as introduced in Finance (No 2) Act 2017. New updates include: - New and amended commentary and examples on the domicile changes introduced following Royal Assent to Finance (No 2) Act 2017 - Updated commentary on the excluded property restrictions in respect of overseas property with value attributable to UK residential property, as introduced in Finance (No 2) Act 2017 - Commentary on the expanded reporting requirements for IHT purposes under the disclosure of tax avoidance schemes (DOTAS) provisions - New and updated commentary on compliance, including the 'requirement to correct' certain offshore tax non-compliance - New cases, including Henderson & Others v HMRC (domicile); The Personal Representatives of Grace Joyce Graham (Deceased) v HMRC, Williams and others (executors of Duncan Stewart Campbell deceased) v HMRC (business property relief); Whitlock and Anor v Moree (Bahamas) (joint accounts). Mark McLaughlin is a consultant with Mark McLaughlin Associates Ltd (www.markmclaughlin.co.uk), and also The TACS Partnership (www.tacs.co.uk). He is a fellow of the CIOT and ATT, a member of STEP and a member of the CIOT's Succession Taxes and CGT and Investment Income Sub-Committees. Mark has written many tax publications and articles, including 'McLaughlin's Tax Case Review' (www.taxinsider.co.uk) and is Co-Founder of TaxationWeb (www.taxationweb.co.uk). Geoffrey Shindler OBE has specialised in the area of capital taxes, trusts and wills for 40 years. He is the editor of Trusts and Estates Law & Tax Journal, Trust Drafting and Precedents (Looseleaf, Bloomsbury Professional) and a member of the Editorial Board of Wills & Trusts Law Reports and The Conveyancer and Property Lawyer. Paul Davies is a partner in the private client team of DWF LLP solicitors in Manchester. He is a member of the CIOT and STEP, and practised briefly as a chartered accountant prior to qualifying as a solicitor in 2003.

Landmark Cases in Revenue Law (Paperback): John Snape, Dominic  de Cogan Landmark Cases in Revenue Law (Paperback)
John Snape, Dominic de Cogan
R1,551 Discovery Miles 15 510 Ships in 7 - 11 working days

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

Dead Hands - A Social History of Wills, Trusts, and Inheritance Law (Paperback): Lawrence M. Friedman Dead Hands - A Social History of Wills, Trusts, and Inheritance Law (Paperback)
Lawrence M. Friedman
R577 R459 Discovery Miles 4 590 Save R118 (20%) Ships in 7 - 11 working days

The law of succession rests on a single brute fact: you can't take it with you. The stock of wealth that turns over as people die is staggeringly large. In the United States alone, some $41 trillion will pass from the dead to the living in the first half of the 21st century. But the social impact of inheritance is more than a matter of money; it is also a matter of what money buys and brings about.
Law and custom allow people many ways to pass on their property. As Friedman's enlightening social history reveals, a decline in formal rules, the ascendancy of will substitutes over classic wills, social changes like the rise of the family of affection, changing ideas of acceptable heirs, and the potential disappearance of the estate tax all play a large role in the balance of wealth. "Dead Hands" uncovers the tremendous social and legal importance of this rite of passage, and how it reflects changing values and priorities in American families and society.

Experiencing Trusts and Estates (Hardcover): Alfred Brophy, Deborah Gordon, Norman Stein Experiencing Trusts and Estates (Hardcover)
Alfred Brophy, Deborah Gordon, Norman Stein
R6,138 R5,496 Discovery Miles 54 960 Save R642 (10%) Ships in 10 - 15 working days

This casebook takes a more experiential approach to the teaching of trusts and estates law. This first edition features recent cases and model documents in almost every chapter of the book; it also preserves many of the most famous and teachable trusts and estates cases. The opening chapters introduce students to issues around planning for incapacity and death and to accessible and understandable material on estate and gift taxes. The remainder of the book focuses on estate planning for low and moderate income individuals, professional responsibility issues as they arise in a trusts and estates practice, and traditional and contemporary cases and documents designed to expose students to the most important concerns that arise in a trusts and estates practice. Each chapter also features extensive notes and questions designed to help lead students through the major issues, and an appendix provides full versions of various historical "celebrity" wills and contemporary model trusts.

Dying to Tell You - A record of personal details and end of life planner (Paperback): Kathryn Perks Dying to Tell You - A record of personal details and end of life planner (Paperback)
Kathryn Perks
R342 Discovery Miles 3 420 Ships in 7 - 11 working days
International Taxation of Trust Income - Principles, Planning and Design (Hardcover): Mark Brabazon International Taxation of Trust Income - Principles, Planning and Design (Hardcover)
Mark Brabazon
R2,893 Discovery Miles 28 930 Ships in 7 - 11 working days

In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.

Thomas on Powers (Hardcover, 2nd Revised edition): Geraint Thomas Thomas on Powers (Hardcover, 2nd Revised edition)
Geraint Thomas
R11,098 Discovery Miles 110 980 Ships in 10 - 15 working days

Highly regarded, and cited in a number of judgments, Thomas on Powers is concerned with the general principles and doctrines governing or affecting the creation, exercise, and operation of powers in private law, and provides a discursive, intellectual analysis of the principles underlying the problems commonly encountered by practitioners. The first edition of Thomas on Powers was published in 1998 as part of Sweet & Maxwell's Property and Conveyancing Library. This new edition both updates the original work and expands the scope of the book significantly to include coverage of offshore trusts and current trusts issues such as fiduciary powers, protectors, and "shams". Thomas on Powers provides extensive coverage of recent statutes dealing with trustee delegation; developments to the law relating to pension schemes; and cases relating to the rule in Hastings-Bass, which has had a series of contentious recent decisions. This edition includes expanded discussion of case law from Commonwealth countries and focuses more on the numerous judgments from offshore jurisdictions, some of which raise novel questions and issues. The book also includes an increased emphasis on the specific legislation of offshore trusts, where practical problems centred around the creation and exercise of trustee powers have become very important. This edition covers the problematic interaction of powers of revocation and sham trusts; the scope and effects of powers of amendment; the powers and role of protectors of offshore trusts; and the powers of directors of companies; and the relationship between fiduciary powers in private law and powers exercised by public bodies.

Core Tax Annual: Inheritance Tax 2013/14 (Paperback, New): Mark McLaughlin, Iris Wunschmann-Lyall, Chris Erwood Core Tax Annual: Inheritance Tax 2013/14 (Paperback, New)
Mark McLaughlin, Iris Wunschmann-Lyall, Chris Erwood
R3,000 Discovery Miles 30 000 Out of stock

This essential guide to inheritance tax provides a clearly structured analysis of the major inheritance tax provisions together with relevant tips, pitfalls and planning techniques needed to apply them successfully. Inheritance Tax 2013/14 guides you step-by-step through the complexities of this increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth, including lifetime transfers, gifts with reservation of benefit, settled property, and the various exemptions and reliefs including business and agricultural property relief. Whatever your level of expertise and experience, this book should be a valuable asset to your practice. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Inheritance Tax 2013/14 a convenient and accessible resource. As usual this edition is packed full of practical features including worked examples, precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered. Inheritance Tax 2013/14 covers: Inheritance tax: introduction; Lifetime transfers; IHT on death; Valuation of assets; Gifts with reservation of benefit; Compliance; Trusts: interest in possession; Relevant property trusts; Exemptions and excluded property; Reliefs-General; Business property relief and agricultural property relief; Lifetime planning; Wills and estate planning; Transferable nil rate bands; The family home; Pre-owned assets. Previous edition ISBN: 9781847669599

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