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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 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 resourcesThis 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 Oxford Learning Link will be available from 15 July 2022. Access must be redeemed by 1 August 2024.- The online resources include useful web links, forms, and diagrams.

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.

In recent years, numerous jurisdictions have seen a significant shift in thinking about whether and to what extent matters involving the inner workings of a trust - so-called 'internal' trust disputes between settlors, trustees, and beneficiaries - are amenable to arbitration. Not only are parties expressing an increased desire to minimize the cost and delay of hostile trust litigation, but courts and legislatures from around the world have begun to demonstrate an increased willingness to allow these sorts of disputes to go to arbitration. Indeed, legislation allowing internal trust arbitration now exists in a number of jurisdictions, while courts in other countries have begun to allow mandatory arbitration of these types of disputes even in the absence of subject-specific statutes. This book discusses recent and anticipated developments concerning trust arbitration in a variety of domestic and cross-border settings. In so doing, the text not only provides necessary information about the special nature of national and international trust arbitration, it also bridges the gap between trust law and arbitration law by bringing together authors with expertise in both fields. Furthermore, this book is the first to provide detailed and critical analysis of various institutional initiatives in the area of trust arbitration (including measures proposed by the American Arbitration Association, the American College of Trust and Estate Counsel, the English Trust Law Committee, and the International Chamber of Commerce) and to offer in-depth coverage of various national, international, and comparative issues, including the applicability of the New York Convention and the Hague Trust Convention to internal trust arbitration. As a result, this book is a must-have for specialists in both trust law and arbitration law.

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.

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.

Highly regarded, and cited in a number of judgments, Thomas on Powers is concerned with the general principles and doctrines governing or affecting the creation, exercise, and operation of powers in private law, and provides a discursive, intellectual analysis of the principles underlying the problems commonly encountered by practitioners. The first edition of Thomas on Powers was published in 1998 as part of Sweet & Maxwell's Property and Conveyancing Library. This new edition both updates the original work and expands the scope of the book significantly to include coverage of offshore trusts and current trusts issues such as fiduciary powers, protectors, and "shams".Thomas on Powers provides extensive coverage of recent statutes dealing with trustee delegation; developments to the law relating to pension schemes; and cases relating to the rule in Hastings-Bass, which has had a series of contentious recent decisions. This edition includes expanded discussion of case law from Commonwealth countries and focuses more on the numerous judgments from offshore jurisdictions, some of which raise novel questions and issues. The book also includes an increased emphasis on the specific legislation of offshore trusts, where practical problems centred around the creation and exercise of trustee powers have become very important. This edition covers the problematic interaction of powers of revocation and sham trusts; the scope and effects of powers of amendment; the powers and role of protectors of offshore trusts; and the powers of directors of companies; and the relationship between fiduciary powers in private law and powers exercised by public bodies.

This new edition of The Law of Trusts provides comprehensive and up to date coverage of both the general principles and the application of trust law in specific areas of legal practice. The book has been fully revised and updated to take into account recent legislation and case law from key trust jurisdictions, and to include new material on the rule in Hastings-Bass; different applications of the constructive trust; trustees' liability for breach of trust; the taxation of trusts and estate planning; trusts of pension schemes and financial regulation. It also contains expanded material on areas that have recently grown in importance, such as the emergence of shams and retention of control of trust assets by the settlor; and the growing use of Special Purpose Vehicles in offshore commercial dealings. The book is helpfully split into two parts along these lines: Part One considers the general principles involved and includes coverage of: all aspects of express private trusts; the duties and powers of trustees; the variation of trusts; trusts implied by law; and breach of trusts. Part Two puts the general principles to work by covering key practice areas including: insolvency; private client trusts; international trusts; pension funds; financial transactions; commercial transactions; and trusts of land. This is a substantial work written by expert academics who also have experience of practice, supported by contributions from key specialists.

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.

Rooted in the civil law systems of continental Europe, where foundations originally served mainly charitable purposes, the private foundation is an innovative development in common law jurisdictions. More and more jursidictions are introducing private foundations as an alternative to trusts and practitioners are increasingly asked to advise clients on the intricacies of the developing law and the differences between jurisdictions.Private Foundations World Survey is the first survey book to consider comprehensively private foundations law and practice in each of the key jurisdictions. With a unique questionnaire format and summary factsheet for easy reference, it examines all the fundamental aspects of setting up and maintaining a private foundation, with reference to relevant legislation and case law. The two expert editors, along with a team of leading international practitioners, cover an exhaustive range of topics, including protectors, taxation, alternatives to private foundations, forced heirship, divorce, asset protection, and migration of private foundations as well as anti-money laundering and KYC requirements. Alongside 21 jurisdiction-specific chapters (which include jurisdictions where the law is still developing, as well as those with more established systems), the book contains general chapters on the uses of foundations and taxation issues in the UK and US. It thus provides readers with all the information they need to confidently assess and advise on any aspect of private foundations law.

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.

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

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.

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.

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.

For women and other marginalized groups, the reality is that the laws regulating estates and trusts may not be treating them fairly. By using popular feminist legal theories as well as their own definitions of feminism, the authors of this volume present rewritten opinions from well-known estates and trust cases. Covering eleven important cases, this collection reflects the diversity in society and explores the need for greater diversity in the law. By re-examining these cases, the contributors are able to demonstrate how women's property rights, as well as the rights of other marginalized groups, have been limited by the law.

For women and other marginalized groups, the reality is that the laws regulating estates and trusts may not be treating them fairly. By using popular feminist legal theories as well as their own definitions of feminism, the authors of this volume present rewritten opinions from well-known estates and trust cases. Covering eleven important cases, this collection reflects the diversity in society and explores the need for greater diversity in the law. By re-examining these cases, the contributors are able to demonstrate how women's property rights, as well as the rights of other marginalized groups, have been limited by the law.

Plan ahead: estate planning to secure your wishes Estate Planning is your overview of the estate planning concepts that are necessary to consider when advising your clients about the different facets of wealth transfer planning. This fundamental reference presents the basic estate, gift, and trust planning ideas in a descriptive and accessible manner—allowing you to easily and conveniently access the information you need when you need it. This essential text covers the development of estate planning strategies for your clients, the fundamentals of the federal transfer tax system, relevant federal income tax rules, lifetime donative asset transfers, gratuitous property transfers at death, generation-skipping transfers, special property transfer planning considerations, and post-mortem planning. When done effectively, estate planning enables your clients to make both lifetime and testamentary transfers of assets to beneficiaries of their choice. In the process, strategic, successful estate planning strategies conserve wealth for these beneficiaries, who are often family members of the client. Leveraging the right methods of estate planning can ensure that you achieve your client's objectives. Explore the fundamentals of estate planning as they relate to wealth transfer planningDive into special property transfer planning considerations, including community property, life insurance, charitable transfers, closely held corporations, etc.Better serve your clients by having access to relevant, easy to navigate information on estate planning best practicesReinforce these new ideas with a comprehensive test bankEstate Planning is your guide to estate planning concepts that help you protect your assets during wealth transfer—and prepare for your assets to change hands as smoothly as possible.

The popular handbook to estate planning, now updated for 2018Since its first publication in 2002, New Rules for Estate, Retirement, and Tax Planning has sold more than 40,000 copies, providing a solid, accessible introduction to estate planning for any age or income bracket. Now in its sixth edition, Estate, Retirement, and Tax Planning continues this tradition, covering such topics as trusts, donations, life insurance, and wills in easy-to-understand language that offers valuable insights and solid strategies to help you preserve your wealth and plan your estate so that your assets go where you want with a minimum of taxes and government interference. This comprehensive guide answers such common questions as: How much do I need to retire comfortably? How do I protect my children’s inheritance? How do I ensure planned donations are made after I’m gone? And many more.The Sixth Edition is also fully updated to reflect changes following the 2018 Tax Cuts and Jobs Act, so that you can learn how new regulations could impact your inheritance and trusts. Other notable features include advice on working with elderly parents and introducing financial planning to children and teenagers, in addition to a list of professional advisers and a glossary of estate planning terms. Understand estate planning and obtain solid strategies for growing your wealthExplore asset protection and succession planning strategiesDiscover how recent updates to the tax code could affect you and your heirsStay informed of any relevant law changes with an author-managed web siteEstate, Retirement, and Tax Planning contains a wealth of valuable information for any adult who needs help planning their financial future, from the established professional heading toward retirement, to the young adult looking to understand the basics. Wherever you are in your journey, use Estate, Retirement, and Tax Planning to ensure your legacy is protected.

This book provides a concise yet comprehensive guide to the law of succession in Scotland. Since the first edition in 2013, a number of significant legal developments have occurred, including the Succession (Scotland) Act 2016, the Burial and Cremation (Scotland) Act 2016 and the Trusts and Succession (Scotland) Act 2024. The new edition provides an up-to-date statement of the law, incorporating key cases and discussion of potential further reform.The new edition also includes expanded material on executry and consideration of some novel issues in succession including the treatment of digital assets within the law. The reader will benefit from the explanation of difficult concepts in clear, easy-to-follow language and will find the book an accessible entry point to (or useful refresher in respect of) the law of succession.

This book provides a concise yet comprehensive guide to the law of succession in Scotland. Since the first edition in 2013, a number of significant legal developments have occurred, including the Succession (Scotland) Act 2016, the Burial and Cremation (Scotland) Act 2016 and the Trusts and Succession (Scotland) Act 2024. The new edition provides an up-to-date statement of the law, incorporating key cases and discussion of potential further reform.The new edition also includes expanded material on executry and consideration of some novel issues in succession including the treatment of digital assets within the law. The reader will benefit from the explanation of difficult concepts in clear, easy-to-follow language and will find the book an accessible entry point to (or useful refresher in respect of) the law of succession.

This edition includes an up-to-date version of the Moveable Transactions (Scotland) Act 2023 and the main statutory instruments associated with it, including the Moveable Transactions (Scotland) Act 2023 (Financial Collateral Arrangements and Financial Instruments) (Consequential Provisions and Modifications) Order 2025, SI 2025/275 which extends the scope of the legislation to financial collateral and financial instruments.It also takes into account the significant changes to the Prescription and Limitation (Scotland) Act 1973 made by the by the Prescription (Scotland) Act 2018.Avizandum Statutes are designed specifically to provide undergraduates at Scottish universities with legislation and, where appropriate, other core materials in a readily accessible format. All materials have been selected on the basis of their relevance to university courses and appear in updated form. The lack of annotation and commentary means that the volumes are ideal for use in examinations.

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.

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.