Publisher's Synopsis
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 lead by James Kessler QC. The book is up to date with recent tax changes including the Finance Act 2013 and 2016, and comes with a CD-ROM.