DTWT Archive
Drafting Trusts and Will Trusts: Resource Archive
Reference material continued.
Other References
Kessler: Drafting Trusts and Will Trusts 7th ed, para. 15.21 (use of s.31 TA 1925 to accumulate income after expiry of accumulation period)
Kessler: Should the Trust Drafter Exclude the Apportionment Act 1870
Kessler: What is and what is not a sham
Kessler: Drafting trusts – illegitimate beneficiaries
Kessler: The Quest for Fair Inheritance Taxation of Trusts
Matthews: Indemnities for Retiring Trustees
Mowbray: Choosing Among the Beneficiaries of Discretionary Trusts