"Private Client: Wills, Trusts and Estate Planning" is a comprehensive and user-friendly examination of the legal and taxation implications arising from estate planning work within the private client department of a solicitor's firm. The guide deals in a practical way with all the areas confronting the practitioner on a day-to-day basis, from tax and financial planning to the administration of trusts. Throughout the text, worked examples illustrate how to calculate the tax position of the client. This new edition has been fully revised to take …

The decision of the House of Lords in Twinsectra v Yardley (2002) has refocused attention on the Quistclose trust (Barclays Bank v Quistclose Ltd [1970] AC 567). Although accepted by insolvency lawyers as a convenient tool for corporate rescue, the precise basis of the trust has always been in doubt. The purpose of these essays is to explore the supposed foundations of the trust and subject them to a searching analysis. In particular, attention will focus on Lord Millett's controversial analysis in Twinsectra of the way the trust works and his …

Real estate finance has changed dramatically in the last decade. The growth of securitization, a seemingly infinite variety of derivative products, the deregulation of financial markets and the resurgence of REITs (Real Estate Investment Trusts) have brought dramatic changes to the tools and structures used to finance commercial real estate. Acker describes modern and traditional approaches to structuring real estate finance to accommodate today's ownership structures and the trend towards partnerships and participations between developers, inv…

The book provides the investing public, real estates practitioners, regulators, and real estate and finance academics with up-to-date information on what modern scholarly research tells us about Real Estate Investment Trusts (REITs). REITs are credited to allow institutional and individual investors to invest in real estate via a corporate entity. The increasing interest in REITs as indicated by their growth in market capitalisation and institutional holdings in the United States and around the world suggests that REITs are becoming an increas…

Real estate investment trusts (REITs) make commercial real estate profits available to everyone! REITs are one of the hottest and most potentially lucrative investment vehicles in the market today. Find out how you can take advantage of these increasingly popular securities in the powerful new book Real Estate Investment Trusts. Professionals Richard T. Garrigan and John F.C. Parsons have gathered over 20 of todayÕs most influential opinion leaders to explain how investors both large and small are beating the S&P 500 with REITs, how these REIT…

Most of the current academic writing about the resulting trust is found in the established textbooks on equity and trusts and these tend to provide little more than catalogues of the situations in which the resulting trust arises. This book examines the true nature of the resulting trust and the question whether the trusts brought into being to reverse unjust enrichment should not include resulting trusts. It is the first modern book devoted exclusively to examining this little understood branch of the law of trusts. In doing so it examines al…

Funds and REITs are among the fastest-growing and most important investment vehicles used by huge numbers of investors who wish to capitalize on the stock market and real estate booms of the 1990s. This timely book provides authoritative information, both historical and conceptual, that will help to ensure the right investment choices as well as explain these vehicles to novices. The International Encyclopedia of Mutual Funds, Closed-End Funds and REITs is truly a publishing landmark: every conceivable concept, term, fund type, and strategy as …