Basic International Taxation v 1

Lewin provides the practitioner with the definitive text on the law and practice of trusts, and is frequently cited in court. It covers the definition, classification and creation of trusts, trustees, and beneficiaries. The work has been completely updated to take account of recent case law and legislation, and includes items such as: Twinsecrta v Yardley, which analyses Quistclose trusts and also defines what is meant by dishonesty in the context of liability for dishonest assistance in a breach of trust; T. Choithram International SA v. Pagarani, which discusses the requirements for the valid creation of a trust where the settlor fails to vest the trust assets in the intended trustees; and Tinsley v. Milligan on illegality. It also includes a discussion of the English rules of jurisdiction and service of proceedings outside England in trust disputes, and a treatment of the new CPR rule 48.4(2) and (3) which makes different provision for trustees' costs of litigation and of decisions on costs in trusts disputes. Includes both in-depth analysis and the practical implications of trust law Provides clear guidance on controversial and undecided questions Covers all aspects of trusts law - from explanation, interpretation, and creation of trusts, to the role and duties of trustees, to beneficiaries and their interests and administration Analyses major decisions and applies them to the principles of the law and the practice and procedure they affect