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Trust Drafting and Precedents

Geoffrey Shindler OBE and Julie Bell
Bloomsbury Professional
Publication Date:
June 2022
C Capacity A2.17 claims arising from lack of capacity F2.20 Capital see Vesting of capital Capital gains tax A1.7 bare trusts D6.25 changes under FA 2006 C1.2 charitable trusts D7.14 death, tax-free uplift on A1.11 disabled persons’ trusts, and A1.15 domicile, and A1.7 gift to spouse for life, and A1.11 Inland Revenue, informing non-resident trusts A3.33 UK trusts A3.30 instrument of variation D4.13 non-resident capital gains tax (NRCGT) A1.7 non-UK domiciled person A1.7 protective trusts D5.5 reverter to settlor trusts prior to 22 March 2006 D6.8–D6.12 from 22 March 2006 D6.21 taking instructions beneficiaries A2.42 overview A2.40 settlor A2.40 tax reliefs A2.8 trustees A2.41 value of assets A2.7 Care costs deliberate deprivation of assets C1.4 powers of advancement A1.11 use of trusts to avoid claims by local authority deprivation of capital F2.16 importance F2.15 sham trusts underlying dangers C1.3 Cash transfer of A3.13 Casino money laundering regulations A1 A.3 Cayman ...

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