Trust Practitioner's Handbook, 4th Edition

Trusts can provide clients with solutions to a wide variety of objectives, from protecting assets tominimising exposure to tax. This book gives you comprehensive guidance to enable you to:

• consider each client's objectives
• identify the applicable tax treatment
• select the most appropriate trust, and
• create an effective trust.

The guidance is supplemented by a set of tools and features including practice points, examples, tables,checklists, forms and figures that help you to understand the administrative techniques for the main typesof trust and to avoid potential negligence claims and tax penalties.

The author also presents a clear and accessible account of the taxation of trusts, which unravels thecomplex provisions relating to IHT, CGT and income tax to give you a sound grip on the application oftax to the administration of trusts and the confidence to explain its effects on the settlor, the trustees andthe beneficiaries.

The third edition of this popular book takes account of all relevant changes since 2008 with expandedand new coverage of pilot trusts and settler interested trusts. The accompanying FREE CD-ROM containsa range of useful forms and checklists that can be customised to suit the needs of your practice.