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Changing the Terms of Trusts, 2nd edition written by: Emily Campbell Publisher: Bloomsbury Professional Introduction: Written by an experienced practitioner, this book deals specifically with the variation of trusts from a UK and an international perspective. Price: GBP 105.00 Publication Date: Dec-11 Average UK delivery time: 5-7 working days + Postage and Packaging Standard UK delivery fees are £4.95 per order. For 2 items we charge £5.95, for 3 to 10 items £6.50, and £6.50 per 10 items. We charge a minimum of £12.00 for standard surface mail within Europe, and a minimum of £16.00 for standard surface mail to the rest of the world. VAT will be charged at a rate of 9%, this is because VAT is only applied to the CD or eBook element of a package. The paper-based element bing zero rated. By applying 9% to the total price we are able to collect a sum equivalent to the standard VAT rate as applied to the CD or eBook element of a particular title. + Returns policy All Bloomsbury Professional's books are available on 30 day's free trial (N.B. non UK and Ireland customers will be sent a pro-forma invoice, once payment is received your books will be sent). If you decide not to keep a book please return it in MINT condition to Marston Book Services, PO Box 269, Abingdon, Oxon, OX14 4YN. Your payment will be refunded/invoiced cancelled. Rate:  0 ratings Audience: Tax Payer ( advanced ) Tax Professional ( intermediate , advanced ) Tax Student ( advanced ) Book Format: Hardback ISBN: 9781847667137

Description

Written by an experienced practitioner, this book deals specifically with the variation of trusts from a UK and an international perspective. The book covers all the circumstances in which the terms of a trust can be varied, and the different methods: by use of the powers in the trust instrument; by voluntary act of the beneficiaries; or by the court. The new edition has been fully updated to include coverage of pension schemes and charities.

New material includes:
# New legislation includes Perpetuities and Accumulations Act 2009 and Finance Act 2006
# New part on mistake including sections on Hastings Bass, Gibbon v Mitchell, Rectification, Formal invalidity and Turner v Turner
# New chapter on Trustee Act 1925, s 57 including discussion on dividing line with varying trusts (e.g. powers of appropriation)
# Chapter on mental capacity issues (including Mental Capacity Act 2005)
# Chapter on statutory jurisdiction under Matrimonial Causes Act
# Chapter on amendment of occupational pension schemes
# Chapter on entrenched provisions
# Chapter on comparative law – in particular comparison of offshore equivalents of Trustee Act 1925, s 57/ Variation of Trusts Act 1958

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AUTHOR(S)

• Emily Campbell,

PUBLISHER

Bloomsbury Professional
Established by some of the most senior figures in the law and tax publishing field, Bloomsbury Professional is a small, expert publishing house with integrity, a list of unrivalled titles and prestigious service levels.