With an emphasis on clarity and ease of understanding, Drafting Trusts and Will Trusts has won a reputation for bringing a fresh approach to creating documents. It cuts through verbosity and avoids unnecessary complexities to help the practitioner prepare trust documents which are exactly what the client requires. * This edition contains new chapters and precedents on appointment and retirement of trustees, indemnities for trustees, nil rate band debt and charge arrangements * Includes changes under the Finance Acts 2003 and 2004, including pre-owned assets, abolition of fixed rate stamp duty, introduction of stamp duty land tax and changes to inheritance tax * Contains a comprehensive range of precedents, drafted in clear English * Provides a wealth of valuable advice to simplify the drafting process * Covers the technical issues involved in drafting settlements, along with common mistakes and traps * Provides the precedents on a CD-ROM
