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Grame Robb: What trustees need to know ahead of MLD5
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Trust Registration Service opens for non-taxable trusts
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ICAEW technical round-up: July 2021
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No change to TRS agent authorisation process
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★✩
This text does what it says on the tin (well, the cover). Far from being a criticism, this is very much a compliment. The book declares itself a handbook. As explained in the preface, it is not a textbook but a helpful resource for practitioners to dip into for guidance.
The book begins with the first two parts covering some basics of trusts and estates, followed by practical points about probate and trusts. These sections are not voluminous and by no means cover the areas in great detail. This is fine as this is not – and should not be used as – a textbook. It is, however, pithy and easy to understand. The examples are particularly helpful in deftly elucidating some trickier points, such as the 14-year rule. The probate section is practical and prosaic.