A Practitioner's Guide to Trusts is a step-by-step guide to all the practical aspects of trust law. Written by an expert and highly respected author, this handbook provides practical information that is as useful to accountants and trust practitioners as it is to lawyers.Written by an expert and highly respected author, this handbook provides practical information that is as useful to accountants and trust practitioners as it is to lawyers. It has been fully updated and revised to take into account the latest Finance Act.KEY FEATURES:Includes changes to IHT treatment of trusts subject to the relevant property regime (simplification of the calculation of IHT charges on trusts at ten-yearly intervals or when assets are transferred out of the trust);Expanded analysis on income tax and CGT treatment of trusts;The book has been designed to make key information easy to find and assimilate and includes signposts to provide useful summaries and focus points to highlight important issues;Case law includes the IHT Pawson holiday let case (28 Jan 2013).Includes coverage of the following areas:Breach of trust;Capital Gains Trust and second residences;Income tax and settlor interested trusts;Ownership of house (Jones v Kernott);Ownership of monies in joint bank account;Proprietary estoppel;Removal of trustees;Severance of joint tenancy.Previous edition ISBN: 9781847667687

This new edition is a comprehensive, accessible, and practical guide to the provisions of the Inheritance (Provision for Family and Dependants) Act 1975. It provides up-to-date guidance on the law, practice, and procedure on the ever-increasing applications for financial provisions under the Act. The provisions of the Act and its interpretation by the courts are set out and explained by providing summaries of relevant cases. The book also contains a step-by-step guide to the preparation of a case under the Act and the practice and procedure to process an application through the courts. The introduction provides an overview of the background of the legislation, the amendments that have been made, and the issues that still need to be resolved, particularly in relation to cohabitants. Each chapter comprehensively deals with information on the preconditions and time limits to prepare for an application to be made under the Act. These include issues such as domicile, limitation of time, eligibility, grounds for making a claim and the necessary factors to establish a claim. The book also provides useful information on claims based on constructive trusts and proprietary estoppel which so frequently arise in farming claims and claims made by cohabitants and other family members. The new edition sets out the challenges of cryptocurrencies, crypto assets, and currency. It also emphasises the importance of engaging in negotiations and mediation as part of the pre-proceedings steps to be taken, and the adverse impact on costs of failure to do so or frustrating attempts made to resolve the issues by agreement. The Appendices contain the 1975 Act, as amended, various Rules and Practice Directions, ACTAPS Practice Guidance, as well as precedents which provide a checklist of the information and evidence necessary to establish a case for each category of eligible claimant.

The Probate Practitioner's Handbook is a well-established and popular guide to good practice for solicitors' firms that undertake probate and estate administration work.This new ninth edition has been comprehensively updated by leading experts to take account of: money-laundering issues including the requirements of the 5th EU Anti-Money Laundering Directives and the updated LSAG guidance the SRA Accounts Rules 2019 changes resulting from the new SRA Standards and Regulations new SRA guidance relevant to practitioners updates to relevant practice notes including disputed wills and handling complaints Inheritance and Capital Gains Tax developments implications of the UK leaving the European Union the introduction of the SRA Transparency Rules implications for practitioners arising from the Covid pandemic. the different ways in which foreign elements may affect the English probate practitioner. An essential new chapter explains how data protection law applies in the context of the administration of estates. Features such as checklists, precedents, case commentaries and examples enhance the book's usefulness.

Navigate the extensive jurisdiction and powers of the Court of Protection. The Court of Protection affects an ever increasing number of people, among whom are some of the most vulnerable members of society. They need the best support and protection that the law and legal profession can provide. A Practitioner's Guide to the Court of Protection is written by practitioners whose individual and combined experience provide an invaluable guide to the law and practical application. The new Fourth Edition covers both the property and affairs and the welfare parts of the Court's jurisdiction, with new and expanded chapters covering: - The Court of Protection Rules 2017 - Case management pathways - Welfare and Deprivation of Liberty - Private international law - The practical application of the Mental Capacity Act 2005 - Lasting and Enduring Powers of Attorney - Case law, practice and procedure of the Court of Protection - Latest guidance and practice notes from the Office of the Public Guardian It is essential reading for anyone involved in Court of Protection practice including private client practitioners, mental health practitioners, family law practitioners, deputies, local authorities, accountants, Independent Mental Capacity Advocates, Welfare Accredited Legal Representatives, and advocates.

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.