Drafting Trusts and Will Trusts in Northern Ireland

by Kessler, James; Grattan, Sheena

• ISBN13: 9781526507976
• ISBN10: 1526507978
• Edition: 4th
• Format: Paperback
• Copyright: 2019-12-19
• Publisher: Bloomsbury Professional

Summary

Legal, tax and accountancy practitioners will find this accessible book truly indispensable. It supplies the tools and instructions that will help you build watertight trusts and will trusts in Northern Ireland. This superb book allows you to draft crisp, accurate legally binding trusts and will trusts with the minimum of research. Benefit from: The practical precedents - use these to create accurate trusts and will trusts time after time; The latest legislation - everything you need to know on Northern Ireland law and tax law; All you need to know on trustees - the role and responsibilities, plus how to appoint somebody; Key financial advice on stamp duty transactions; A vast amount of knowledge and experience from two leading experts in this field; The main legislative change since the last edition published in 2013 has been the introduction of the complex residence nil rate band which will be covered comprehensively. Practitioners who have little involvement with inter vivos trusts will find this book invaluable for the will drafting chapters. Another important legislative change since the publication of the last edition is the Charities Act (NI) 2013 which clarified the public benefit test and which is also covered in detail in this new edition.

Author Biography

James Kessler QC practices in tax and has practised as a barrister since 1985 and was appointed QC in 2003. He is also a member of the Bar of Northern Ireland. James is one of the founders of the Society of Trust and Estate Practitioners, for whom he drafted the STEP Standard Provisions, and a fellow of the Chartered Institute of Taxation.Sheena Grattan is a qualified barrister and a lecturer in law. She is also Northern Secretary of the Irish Legal History Society and Treasurer of the Irish Association of Law Teachers, and is a Council member of both organisations.