Discretionary Trusts in UK Law
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Book Review: Modern Trusts and Taxation
...... in the first two chapters of the salient features of the two most popular trust vehicles: the modern non-exhaustive discretionary trust and the unit trust. Yuri Grbich in the first chapter "The Mechanics of Discretionary Trusts" gives a comprehensive survey of the ......
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Planning a Tax-efficient Will
......These commonly involve the use of trusts or planning to make best use of the RNRB. . There are some case studies in ...(a) discretionary trusts (and other trusts where no one has a present entitlement, such as ......
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Baden: Awakening The Conceptually Moribund Trust1
...... and, while that was going on, main-line writing on trusts tended to develop myopically in an outdated conceptual frame ... trustees, on what was found to be an exhaustive discretionary trust, to I‘. . . apply the net income of the fund in ......
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Index
...... adopted children 81 bereaved minor’s and young person’s trusts 190, 195, 202, 203–204 class gifts 76, 77–78, 92 see also ... 83 see also Children; . Discretionary trusts; . Intestacy, persons entitled on; Issue; Lineal descendants ......
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Equity and Trusts: Concerned with Moral Questions or Formal Rules?
......4 . Increasingly being ‘associated with discretionary’5 justice and criticized 6 for being too subjective to the Lord Chancellor’s own sense of conscience and morality, equity was rapidly ......
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Preliminary Sections
...... insurance undertakings 92 Mutual companies 92 Sidecars 92 Purpose trusts 93 Life and wealth accumulation products 93 Important practical matters 94 ...Discretionary trusts 110 Fixed interest trust 111 Charitable trusts 111 Purpose trusts ......
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Planning a Tax-efficient Will - Case Studies
...... can leave assets equal to the available nil rate band to a discretionary trust created for the benefit of the surviving spouse, children and ... leave the whole of the estate of the first to die on life interest trusts. Personal chattels should always be excluded from the trust. Morva and Dan ......
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Preliminary Sections
...... gifts 136 13.3.1 Absolute or otherwise? 136 13.3.2 Precatory trusts 136 13.3.3 Rights of selection or division 138 13.3.4 Incorporation of ... gifts 175 15.5.5 Survivorship clauses 176 15.5.6 Discretionary trusts 178 . 16 Importance of inheritance tax 181 . 16.1 Importance of ......
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Residuary Gifts Including Residuary Trusts
...... The . . 174 Wills: A Practical Guide . ‘discretionary beneficiaries’ would need to be defined and might typically include the children, present and future grandchildren, etc: . 1.3 Notwithstanding ......
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Trust Litigation in Bermuda
...... applications 283 Trustees’ costs 284 Rectification 286 Discretionary trusts in matrimonial litigation 286 Liability of trustees 288 Obtaining ......
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