kessler drafting trusts and will trusts in Scotland

DRAFTING TRUSTS AND WILL TRUSTS IN SCOTLAND James Kessler QC and William Grant WS

Drafting Trusts and Will Trusts in Scotland is an adaptation of the highlyregarded Drafting Trusts and Will Trusts – a Modern Approach by James Kessler QC, first published for English law in 1992 and now in its 11th edition.

That text has generated editions for many trust jurisdictions of which this one, designed specifically for drafting Scottish trusts and co-written by William Grant WS is the latest.

W. GREEN

DECEMBER 2013

DRAFTING TRUSTS AND WILL TRUSTS IN SCOTLAND James Kessler QC and William Grant WS

With the Scottish Law Commission nearing the end of its impressive 10-year review of trust law, we can expect significant changes in this area in the coming years. That review includes proposals for: “protectors” (to oversee the exercise of trustees’ functions); the alteration of trust purposes on a material change in circumstances; and for trustees’ duties to provide information to beneficiaries. In preparation for this new era coverage of all these topics, and more, is included by this expert author team led by James Kessler QC. The book is up to date with recent tax changes including the Finance Act 2013.

Drafting Trusts and Will Trusts in Scotland is an adaptation of the highly-regarded Drafting Trusts and Will Trusts – a Modern Approach by James Kessler QC, first published for English law in 1992 and now in its 11th edition and widely relied upon by professionals across the country. That text has generated editions for many trust jurisdictions of which this one, designed specifically for drafting Scottish trusts and co-written by William Grant WS is the latest.

The original text was innovative in two particular respects. First, it covered both lifetime trusts and will (testamentary) trusts in one volume acknowledging the fact that the same principles apply to both. Secondly, it focused on a detailed explanation of all the clauses which go to make up the extensive set of styles included in Part II of the book. The same approach is reflected in this Scottish edition, ensuring that, as with the respected English version, it will become the ‘go to’ text for those involved in the drafting and administration of wills and trusts in Scotland.

December 2013, 9780414019300 , £80 + 3.20 VAT = £83.20

Includes an insightful foreword by The Hon Lord Tyre

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Drafting Trusts and Will Trusts in Scotland introduces styles designed to allow for flexibility so as to be able to accommodate whatever changes there might be in family circumstances and changes in tax law.

This book includes a CD containing an extensive range of styles to be adapted and used in your office, saving time and generating confidence through the detailed explanation provided on each. You can therefore understand fully why each style is drafted as it is and make the appropriate selection, adaptations and explanations to your clients.

This combination of expert guidance, up-to-date information and practical styles allow you to draft wills quickly and in confidence, making this an essential tool for any professional involved in the drafting and administration of wills and trusts in Scotland.

James Kessler QC is a leading member of the English Revenue Bar. He is the author of Drafting Trusts & Will Trusts, Taxation of Foreign Domiciliaries and Taxation of Charities.

James is one of the founders of the Society of Trust and Estate Practitioners, and recipient of the Geoffrey Shindler Award for Outstanding Contribution to the Profession.

William Grant WS is a qualified as a solicitor in 1986 by way of the Law Society examinations, combined with traineeships in Murray Beith & Murray and Dundas & Wilson. He became a private client partner in Mitchells Roberton in 1991; was called to the Bar in 2003; and is now a full-time Consultant with Mitchells Roberton focusing on Private Client work.

5 KEY REASONS TO USE THIS BOOK: Discusses all the issues which arise in drafting lifetime trusts and will (testamentary) trusts including “disabled trusts”; bare trusts; charitable trusts; trusts of damages; and pension death benefit trusts.

Provides a range of styles for wills, lifetime trusts, administrative provisions, and includes in particular styles for a bare trust, a charitable trust, a pension death benefit trust and a trust of damages Includes chapters covering drafting style and techniques generally to achieve a modern form of deed which reads simply and naturally in line with the contemporary clients’ expectations.

Includes chapters dedicated to a detailed explanation and evaluation of each of the individual styles and the clauses they comprise.

Introduces styles designed to allow for flexibility so as to be able to accommodate whatever changes there might be in family circumstances and changes in tax law.

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