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Trust Drafting and Precedents

Geoffrey Shindler OBE and Julie Bell
Bloomsbury Professional
Publication Date:
June 2022
T Taking instructions capital gains tax beneficiaries A2.42 overview A2.36 settlor A2.40 trustees A2.41 importance A2.1 income tax beneficiaries A2.39 overview A2.36 settlor A2.37 trustees A2.38 inheritance tax beneficiaries A2.49 overview A2.36 settlor A2.43 trustees A2.48 legal requirements ascertainable beneficiaries A2.11 certainty A2.4 civil partnerships A2.12 letters of wishes A2.5 location of property A2.9 powers of disposal A2.10 subject matter A2.6 tax reliefs A2.8 value of assets A2.7 necessary information practical requirements A2.3 three certainties A2.2 practical requirements applicable law A2.24 identification of settlor A2.15 money laundering A2.14 settlor's intentions A2.17 –A2.20 source of funds A2.16 trustees A2.21 –A2.23 settlement checklist A2.50 trust deeds constitution of trust A2.25 contents A2.27–A2.35 form of instrument A2.26 Tax adviser money laundering regulations A1A.3, A1A.4 Tax avoidance criminal liability for enablers of defeated tax arrangements F2.31 income tax - transactions in securities appeals against counteraction notices G3.176–G3.182 clearance procedure G3.172–G3.175 close companies G3.156–G3.157 counteraction ...

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