Frequently cited in court, Lewin on Trusts covers the entire law of trusts from general principles to current practice, ensuring you have all the information you need on the effective creation of trusts and the resolution of disputes and other problems that arise. LEWIN ON TRUSTS: Covers all aspects of trusts law, from creation of trusts and the role and duties of trustees, to beneficiaries and their interests and administration. Includes in-depth analysis of both general principles and the practical implications of trust law Provides clear guidance on questions that arise in modern trusts practice Analyses major decisions and applies them to the principles of the law and the practice and procedure they affect Explores the impact of the latest case law Explains breach of trust and available remedies Deals with constructive trusts and asset tracing Covers anti-money-laundering legislation in relation to trusts Refers to Commonwealth decisions, suggesting solutions lacking in UK case law Covers costs issues in trusts disputes The new edition has been extensively re-organised and re-written to take account of decisions not only in England but also in the old Commonwealth and all the main offshore jurisdictions. There is a full coverage of many new topics, in particular a comprehensive treatment of trusts and divorce. Other additions include: * The impact of the new data protection legislation (GDPR and the 2018 Act) on trustees * Mediation and other forms of ADR for trust disputes * Unexplained wealth orders * FATCA, CRS and registers of beneficial ownership

In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.

The law of succession rests on a single brute fact: you can't take it with you. The stock of wealth that turns over as people die is staggeringly large. In the United States alone, some $41 trillion will pass from the dead to the living in the first half of the 21st century. But the social impact of inheritance is more than a matter of money; it is also a matter of what money buys and brings about.
Law and custom allow people many ways to pass on their property. As Friedman's enlightening social history reveals, a decline in formal rules, the ascendancy of will substitutes over classic wills, social changes like the rise of the family of affection, changing ideas of acceptable heirs, and the potential disappearance of the estate tax all play a large role in the balance of wealth. "Dead Hands" uncovers the tremendous social and legal importance of this rite of passage, and how it reflects changing values and priorities in American families and society.

Testamentary capacity is an increasingly difficult and important area in will preparation. The rise in capacity issues, associated with the increasing aging population and longer life expectancy, has become a fruitful area for dispute and litigation. This book equips practitioners with the knowledge and practical guidance needed in this complex but commonplace problem area. Featuring an explanation of the law relating to testamentary capacity, the book also includes a practical section on the role of the will draftsman. Covering all associated areas such as interviews, questioning, recording of relevant information, and risk management policies, these issues are put into context by a guide to mental health issues that can affect capacity. This books also features a section on litigating in this area including pre-litigation considerations, a guide to ADR and settlement, and procedural issues. Written by experienced wills practitioners and an expert in old age psychiatry, this book is the first to link relevant medical issues directly to law and practice, presenting all the information a draftsman or litigator needs on the subject. This is an invaluable resource for all concerned with issues of testamentary capacity.

The latest edition of this key title sees Tolley live up to its reputation as the authority on tax matters. It contains all the information required to achieve the most cost-effective, convenient and effective estate planning. The esteemed editorial board help you formulate strategies for the provision, holding and devolution of personal and family resources. Clear subject headings and straightforward explanations of routine and complex topics make for fast, effective research. Following the tax planning series' straightforward and easy-to-read style with clear headings, this guide includes worked examples, tables and a comprehensive index. A practical step-by-step case study illustrates the benefits of careful planning and incorporates many points discussed throughout the book.

Arranged in alphabetical subject order, from accounting periods to zero-rating, this edition brings together coverage of the UK and EC legislation, Customs material and case law and tribunal decisions on each topic. Due to the ever-changing nature of VAT, it includes the changes in the Finance Act.

This new edition has been extended to include chapters on the Czech Republic, Gibraltar, Indonesia, Luxembourg, and the Phillipines, making this the most comprehensive analysis of succession laws available. Each country analysis is based on a similar set of questions to ensure that all issues are tackled for every jurisdiction and to enable the reader to make easy comparisons between the countries included. The questionnaire has been updated to include a new section on challenges to an administrator's decision, and extends the section on inheritance orders to address the interaction of trusts and forced heirship. The book also considers the law at regional level in the European Union explaining the effect of recent EU legislation with regard to harmonization, and considering the impact of the European Succession Regulation post-implementation. Now covering 56 jurisdictions, this work is an invaluable reference source for those advising on matters of international succession, especially in cases where there are cross-border elements.

Major economic and environmental crises stem from imperfections in the land market, yet the theory which explains the allocation and value of natural resources is relegated to the periphery of social science and ignored by policy-makers. This is the thesis advanced by the authors who argue that problems ranging from the deforestation of the Amason basin to urban decay can be traced to a common factor: the failure to put a proper value on the resources of nature. Western governments have in recent years freed the labour and capital markets of restrictive practices and exchange controls, but restrictions on the land market have escaped attention so that policy decisions continue to be made in ignorance of social, economic and ecological consequences of shifts in the supply and price of land. This book explains how the malfunctioning of the land market affects economic performance, the distribution of income and the use of abuse of natural resources. It retrieves a classical theory of economics from limbo and explains how the market mechanism, if made to work properly, collaborates sympathetically with strategies aimed at enhancing the environment and conserving finite resources. To demonstrate the practicality of their argument, the authors have valued the land and natural resources of Britain - the first authoritative assessment since William the Conqueror's Domesday Book. They claim that, given a similar valuation, any country could develop a sustainable framework for the complex interactions of social, economic and ecological variables. They compare the unreliability of statistics in the United States with the comprehensive valuation available in Denmark.

Risk and Negligence in Wills, Estates, and Trusts provides essential guidance for all will draftsmen. It offers in-depth analysis of negligence and wills, together with commentary on safe practice and the avoidance of risk. Together the areas covered provide a framework for the safe practice that is now essential in this much disputed area of work. This updated edition examines the new developments in will preparation and what is needed for safe practice as well as the important cases since the last edition. This work contains indispensable practical guidance, tailored to meet the demands of all those involved in wills, trusts, and estates and disputes relating to them. Practical advice in establishing best practice to avoid disputes is given and the appendices include practical forms and checklists to assist this. In addition there is analysis of the allied subjects of estate and trust administration and commonly encountered problem areas. A section also concentrates on duties in relation to taxation aspects of this work. Negligence and private client work is a fast developing area of modern law. The recent financial crisis has helped to focus attention closely on what risk is and how it should be managed. This has not merely been in the financial sector but in all areas of business. The legal profession has seen some major financial failures and an operating climate that is increasingly difficult. The rise in PI claims, the insurers' restrictions on cover, and the increased cost of cover have led to an increased focus on professional ability and risk management. Therefore, knowledge of the risks, what constitutes safe practice, and how to manage risk, are essential for anyone practising in this area.

The new edition of this leading work continues to provide full analysis of the legal and practical aspects arising in trusts disputes, with attention to jurisdiction-specific issues covering ten of the most relevant territories. Since the last edition the law has developed at a fast pace and trust disputes continue to increase as international trusts reach the second, third and sometimes fourth generation of beneficiary. In particular, there have been changes made to the law of succession in England and Wales (Intestacy Rules 2014) and case law such as Ilott v The Blue Cross [2017] which consider the implications for family provision under the Inheritance (Provision for Family and Dependants) Act 1975. Developments relating to the position of trusts in matrimonial disputes are analysed and the issues for trust disputes and rights to information under The Data Protection Act (Dawson Damer v Taylor Wessing [2017]) are also included. Other important case law which is now considered include Pitt v Holt, re Futter [2013] and the development of the law of mistake thereafter, and the Pugachev litigation on sham trusts. International Trust Disputes provides a comprehensive and thorough treatment of this topic. Acting as a specialist guide for practitioners, it offers a survey of the special considerations that may arise with regard to trust disputes as well as a definitive guide to the issues which may be encountered in the jurisdictions where disputes are most likely to take place.

Private foundations are now offered as an alternative to traditional trusts in a growing number of international financial centres and an increasing number of practitioners - in the relevant jurisdictions and elsewhere - are asked to advise clients who are thinking of protecting their wealth in this way. As more jurisdictions introduce legislation, there is a greater need for practitioners to have a clear understanding of the law underpinning the creation and running of foundations. Written by a leading expert, Private Foundations: Law and Practice is an invaluable resource for anyone advising on or involved in the establishment and maintenance of private foundations. Each chapter discusses a fundamental aspect of private foundation law, with reference throughout to the most significant civil and common law jurisdictions. The author discusses not only the creation and management of private foundations, but also looks carefully at the powers, rights, and liabilities of their founders, officers, and beneficiaries. Every topic is analysed with reference to the legislation and case law of a number of key civil law jurisdictions (Liechtenstein, Austria, Panama, and Malta) as well as to the developing law in selected common law jurisdictions (St Kitts, Bahamas, Anguilla, Belize, Jersey, Guernsey, the Isle of Man, the Seychelles, Mauritius, and the Cook Islands). Offering a rigourous and analytical review of the law relating to private foundations, this book is ideal for anyone involved in this developing area of wealth management.

Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC outcomes: professional conduct, tax and revenue law, and wills and administration of estates. The book also discusses human rights law, a topic now taught pervasively across the LPC course. Using worked examples and scenarios throughout to illustrate key points, this guide is essential reading for all students and a useful reference source for practitioners. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter. Digital formats and resources This edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources. - Access to a digital version of this book comes with every purchase to enable a more flexible learning experience-12 months' access to this title on Law Trove will be available from 12 August 2021. Access must be redeemed by 30 June 2022. - The online resources include useful web links, forms, and diagrams.

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

This is a topical area for the courts, which have moved to imply various limitations or tests on decision makers powers and when they can be challenged. This is made more difficult for lay users and lawyers alike in that implied restrictions are (by definition) not apparent from the words of the relevant contract itself. These limits are applied by the courts not just to fiduciaries (such as trustees or directors), but also to non-fiduciaries (eg banks and employers). Recent case law includes: * Pitt v Holt (SC) - trustee decisions (2013) * Braganza (SC) - contractual discretions (2015) * Eclairs (SC) - directors powers: proper purposes (2015) * IBM UK Holdings v Dalgleish (CA) - employer powers under pension plans (2017) * British Airways (CA)- pension plan - proper purposes (2018) The book reviews the relevant doctrines of: * Interpretation rules * Proper purposes; * Due consideration of relevant factors * Full perversity (no reasonable decision maker)

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

An interdisciplinary approach to the complexities of media law This critical study of intellectual property in the new media environment highlights the ways in which issues of intellectual property are driving the contemporary media economy, from disputes over downloading music from the Internet to negotiations over David Beckham's image rights. Taking an interdisciplinary approach, the book provides the media student with a clear understanding of how intellectual property laws shape and are shaped by the needs of the media industry. As Richard Haynes demonstrates, the media industry exploits copyright and trademarks in new and seemingly boundless ways whether it's the blockbuster movie Harry Potter or successful children's television programme Bob the Builder. Through case studies, chapter-by-chapter exercises, further reading and selected Internet links Media Rights and Intellectual Property fills the need for a clear and concise guide for the media student not versed in the finer details of media law. rights to the media industry The impact of digitalisation on the protection of copyright The response of the music industry to digital distribution and copyright piracy The strategic decisions of broadcasters to acquire sports rights The importance of tertiary rights and their role in the television marketplace The emergence of celebrity image rights Issues of copyright and the Internet.

Globalisation, the shift from manufacturing to services as a source of employment, and the spread of information-based systems and technologies have given birth to a new economy, which emphasises flexibility in the labour market and in employment relations. These changes have led to the erosion of the standard (industrial) employment relationship and an increase in precarious work - work which is poorly paid and insecure. Women perform a disproportionate amount of precarious work. This collection of original essays by leading scholars on labour law and women's work explores the relationship between precarious work and gender, and evaluates the extent to which the growth and spread of precarious work challenges traditional norms of labour law and conventional forms of legal regulation.The book provides a comparative perspective by furnishing case studies from Australia, Canada, the Netherlands, Quebec, Sweden, the UK, and the US, as well as the international and supranational context through essays that focus on the IMF, the ILO, and the EU. Common themes and concepts thread throughout the essays, which grapple with the legal and public policy challenges posed by women's precarious work.