This highly anticipated fifth edition of Trust Taxation and Private Client Tax Planning (formerly Trust Taxation and Estate Planning) has been completely updated and revised since it was last written in 2013, to cover all areas of private client taxation planning, including precedents.It brings the book completely up to date and features numerous new chapters including: New and updated chapters on the major changes on the taxation of foreign domiciliariesA rewrite of most chapters including excluded property trusts, insurance schemes, residence, domicile, taxation of UK real estate, SDLT and IHT and CGT planning chaptersNew chapters on Trusts Register DOTAS and GAARNew chapters on family investment companies and deferred share schemes A new chapter on EU law and the post-Brexit situationIf youre interested in firmwide or multiple user access to this title on ProView then please contact us directly to discuss what options are available.

This highly anticipated fifth edition of Trust Taxation and Private Client Tax Planning (formerly Trust Taxation and Estate Planning) has been completely updated and revised since it was last written in 2013, to cover all areas of private client taxation planning, including precedents.It brings the book completely up to date and features numerous new chapters including: New and updated chapters on the major changes on the taxation of foreign domiciliariesA rewrite of most chapters including excluded property trusts, insurance schemes, residence, domicile, taxation of UK real estate, SDLT and IHT and CGT planning chaptersNew chapters on Trusts Register DOTAS and GAARNew chapters on family investment companies and deferred share schemes A new chapter on EU law and the post-Brexit situationIf youre interested in firmwide or multiple user access to this title on ProView then please contact us directly to discuss what options are available.

Lewin on Trusts gives an in-depth analysis of both general principles and practical considerations, covering all aspects of trusts law, including creation of trusts, jurisdiction and choice of law, the appointment, removal and remuneration of trustees, beneficiaries and beneficial interests, powers, administration of the trust property, proceedings and remedies, and regulation of trusts. The First Supplement to the 20th Edition, prepared by the authors of this edition, comprehensively covers the many recent developments in the law of trusts which have occurred at home and abroad. New coverage includes: Principles concerning indemnity of trustees and former trustees, particularly in relation to ‘insolvent’ trusts Developments concerning settlor control over trusts and reserved powers Limitations on exercise of powers of amendment and other powers, having regard to the evolution of the established law on ‘fraud on the power’ into a set of principles formulated in Grand View Private Trust Co. Ltd v Wong (2022) concerning the purposes for which a trust is established Rival views in offshore jurisdictions about the role of a protector in giving consent to the exercise of powers by trustees Disclosure by trustees in litigation, including disclosure by them as third parties The continuing developments in the law concerning and knowing receipt and the proprietary remedy What is left of the reflective loss principle in relation to trusts after the decision of the Supreme Court in Marex Financial Ltd v Sevilleja (2020) The impact of implementation of Brexit on trusts, especially in the context of jurisdiction and data protection Developments in regulation of trusts, including registration of overseas entities

Lewin on Trusts gives an in-depth analysis of both general principles and practical considerations, covering all aspects of trusts law, including creation of trusts, jurisdiction and choice of law, the appointment, removal and remuneration of trustees, beneficiaries and beneficial interests, powers, administration of the trust property, proceedings and remedies, and regulation of trusts. The First Supplement to the 20th Edition, prepared by the authors of this edition, comprehensively covers the many recent developments in the law of trusts which have occurred at home and abroad. New coverage includes: Principles concerning indemnity of trustees and former trustees, particularly in relation to ‘insolvent’ trusts Developments concerning settlor control over trusts and reserved powers Limitations on exercise of powers of amendment and other powers, having regard to the evolution of the established law on ‘fraud on the power’ into a set of principles formulated in Grand View Private Trust Co. Ltd v Wong (2022) concerning the purposes for which a trust is established Rival views in offshore jurisdictions about the role of a protector in giving consent to the exercise of powers by trustees Disclosure by trustees in litigation, including disclosure by them as third parties The continuing developments in the law concerning and knowing receipt and the proprietary remedy What is left of the reflective loss principle in relation to trusts after the decision of the Supreme Court in Marex Financial Ltd v Sevilleja (2020) The impact of implementation of Brexit on trusts, especially in the context of jurisdiction and data protection Developments in regulation of trusts, including registration of overseas entities

Since the publication of the second edition in 2012 there have been a number of changes to trusts legislation in both Jersey and Guernsey. Key changes relevant to those drafting trust documents for use in both jurisdictions include: An amendment to the Trusts (Jersey) Law 1984 in 2018 Clarified the rules that may be contained in a trust instrument concerning the disclosure or information or documents concerning a trust to beneficiaries and other persons. Widened the statutory provisions concerning the accumulation of income to capital by providing that where income is not distributed, and no trust to accumulate it or power to accumulate it to capital or retain it as income applies, the income retains its character as income. This part of the amendment also confirmed that there is no time period within which a power to accumulate income must be exercised. Clarified the statutory provision concerning the reasonable security to which a trustee is entitled on retirement or distribution of trust assets or the termination of the trust where such reasonable security is provided by an indemnity. It is now clear that the “protection” of such an indemnity may now extend to, among others, officers and employees of a corporate trustee and their heirs and successors, and persons may enforce the indemnity whether or not they were parties to the original document by which the indemnity was created. Since the last edition of this book, Guernsey and Jersey have both changed their laws to permit same sex marriages, Guernsey in 2017 and Jersey in 2018. Another significant law change in both Islands since the last edition concerns capacity. The Capacity and Self-Determination (Jersey) Law 2016 came into force on 1 October 2018, replacing the previous curatorship regime and established for the first time the right of a Jersey resident to plan for the risk of future mental incapacity by enabling them to granting lasting powers of attorney for health and welfare on the one hand and for property and financial affairs on the other. Guernsey introduced lasting powers of attorney in 2022. This third Edition also draws on changes to legislation and case law in other jurisdictions which may be of relevance in Jersey or Guernsey in the future.

Taking into account important new case law decisions and developments in this expanding area of law, Cohabitation and Trusts of Land takes a practical approach in setting out the complex issues encountered in cohabitation disputes. Containing a detailed analysis of the substantive law, together with procedural guidance, precedents and sample documents, this work will enable you to quickly understand the options available. It helpfully covers both the relevant property law principles and family law (including Schedule 1 of the Children Act 1989) in detail, in one text. Clear and detailed explanations of the legal concepts which apply in cohabiting family breakdown situations, including express trusts, resulting trusts, constructive trusts and proprietary estoppel. Explains the law before covering practice and procedure. Step-by-step guidance to TLATA procedures encountered by family lawyers. Includes chapters covering civil procedure, written for those practitioners more familiar with the family court. Sets out common procedures for preparing and making applications and explains the relevant cases and law. Includes sample copies of the relevant forms and precedents under both the Civil Procedure Rules and the Family Procedure Rules. Analyses the principles on which claims to property rights under constructive and resulting trust are based, including analysis of the doctrine of proprietary estoppel. Detailed consideration of the law in relation to equitable accounting including the latest case law. Examines the basis on which undefined property rights are quantified. Details the provisions of the Trusts of Land and Appointment of Trustees Act 1996 (TLATA) and Schedule 1 of the Children Act 1989 outlining orders the court can make, who may apply and what the court must consider. Considers engaged couples and the relevant legal principles applicable, including the substantive and procedural law. Covers intervenors in financial remedy applications, including consideration of the practical issues which often arise. Includes analysis of Non-Court Dispute Resolution (“NCDR”) options (mediation, early neutral evaluation, private FDR/quasi FDR and arbitration), increasingly used as an alternative to the traditional Court process in this area.

Taking into account important new case law decisions and developments in this expanding area of law, Cohabitation and Trusts of Land takes a practical approach in setting out the complex issues encountered in cohabitation disputes. Containing a detailed analysis of the substantive law, together with procedural guidance, precedents and sample documents, this work will enable you to quickly understand the options available. It helpfully covers both the relevant property law principles and family law (including Schedule 1 of the Children Act 1989) in detail, in one text. Clear and detailed explanations of the legal concepts which apply in cohabiting family breakdown situations, including express trusts, resulting trusts, constructive trusts and proprietary estoppel. Explains the law before covering practice and procedure. Step-by-step guidance to TLATA procedures encountered by family lawyers. Includes chapters covering civil procedure, written for those practitioners more familiar with the family court. Sets out common procedures for preparing and making applications and explains the relevant cases and law. Includes sample copies of the relevant forms and precedents under both the Civil Procedure Rules and the Family Procedure Rules. Analyses the principles on which claims to property rights under constructive and resulting trust are based, including analysis of the doctrine of proprietary estoppel. Detailed consideration of the law in relation to equitable accounting including the latest case law. Examines the basis on which undefined property rights are quantified. Details the provisions of the Trusts of Land and Appointment of Trustees Act 1996 (TLATA) and Schedule 1 of the Children Act 1989 outlining orders the court can make, who may apply and what the court must consider. Considers engaged couples and the relevant legal principles applicable, including the substantive and procedural law. Covers intervenors in financial remedy applications, including consideration of the practical issues which often arise. Includes analysis of Non-Court Dispute Resolution (“NCDR”) options (mediation, early neutral evaluation, private FDR/quasi FDR and arbitration), increasingly used as an alternative to the traditional Court process in this area.

With an emphasis on clear English and ease of understanding, Drafting Trusts and Will Trusts: A Modern Approach has won a reputation for bringing a fresh approach to creating documents. It provides guidance on best practice when drafting trusts and will trusts, and features a comprehensive range of newly updated precedents, drafted in a straightforward, modern style. The work helps ensure the practitioner can make the best succession planning judgments through the use of the correct wills and trusts, and is a practical tool to simplify the drafting of trusts, with easy-to-understand guidance and valuable precedents that are ready to use. The new 15th edition incorporates all recent developments in the law, including analysis of the latest case law. Covers the technical issues involved in drafting settlements, common mistakes and traps. Precedents are accompanied with an explanation of why the text is there and the choices which need to be made.

Declarations of Trust: A Drafting Handbook is a highly practical book providing the general practitioner with over 50 useful precedents to cover all situations where declarations of trust can be used to protect clients’ interests. Each chapter deals with a particular scenario and has a short commentary covering law, procedure and points to watch out for, followed by a useful “Steps to be taken” section. It also: Explains the role of a declaration of trust, when it should be used, and what it should achieve. Covers a range of transactions where a declaration of trust can be used, including property purchases, insurance policies, company shareholdings and bank accounts. Is organised transaction by transaction, with key issues dealt with in a short, clear narrative. Contains more than 50 precedents which can be easily adapted to specific situations. Goes through all the steps which need to be followed in each instance. Covers tax issues and registration requirements to be considered when using a declaration of trust. New to this Edition: Since the last edition, the Trust Registration Service has been introduced and its scope greatly expanded to be of relevance to many declarations of trusts. This new text deals with the introduction and expansion of the Trust Registration Service. All chapters have been revised and rewritten to incorporate recent developments in case law and in property and tax legislation. Contains updated Land Registry Forms completed as each situation requires.

Declarations of Trust: A Drafting Handbook is a highly practical book providing the general practitioner with over 50 useful precedents to cover all situations where declarations of trust can be used to protect clients’ interests. Each chapter deals with a particular scenario and has a short commentary covering law, procedure and points to watch out for, followed by a useful “Steps to be taken” section. It also: Explains the role of a declaration of trust, when it should be used, and what it should achieve. Covers a range of transactions where a declaration of trust can be used, including property purchases, insurance policies, company shareholdings and bank accounts. Is organised transaction by transaction, with key issues dealt with in a short, clear narrative. Contains more than 50 precedents which can be easily adapted to specific situations. Goes through all the steps which need to be followed in each instance. Covers tax issues and registration requirements to be considered when using a declaration of trust. New to this Edition: Since the last edition, the Trust Registration Service has been introduced and its scope greatly expanded to be of relevance to many declarations of trusts. This new text deals with the introduction and expansion of the Trust Registration Service. All chapters have been revised and rewritten to incorporate recent developments in case law and in property and tax legislation. Contains updated Land Registry Forms completed as each situation requires.

Declarations of Trust: A Drafting Handbook is a highly practical book providing the general practitioner with over 50 useful precedents to cover all situations where declarations of trust can be used to protect clients’ interests. Each chapter deals with a particular scenario and has a short commentary covering law, procedure and points to watch out for, followed by a useful “Steps to be taken” section. It also: Explains the role of a declaration of trust, when it should be used, and what it should achieve. Covers a range of transactions where a declaration of trust can be used, including property purchases, insurance policies, company shareholdings and bank accounts. Is organised transaction by transaction, with key issues dealt with in a short, clear narrative. Contains more than 50 precedents which can be easily adapted to specific situations. Goes through all the steps which need to be followed in each instance. Covers tax issues and registration requirements to be considered when using a declaration of trust. New to this Edition: Since the last edition, the Trust Registration Service has been introduced and its scope greatly expanded to be of relevance to many declarations of trusts. This new text deals with the introduction and expansion of the Trust Registration Service. All chapters have been revised and rewritten to incorporate recent developments in case law and in property and tax legislation. Contains updated Land Registry Forms completed as each situation requires.

With an emphasis on clear English and ease of understanding, Drafting Trusts and Will Trusts: A Modern Approach has won a reputation for bringing a fresh approach to creating documents. It provides guidance on best practice when drafting trusts and will trusts, and features a comprehensive range of newly updated precedents, drafted in a straightforward, modern style. The work helps ensure the practitioner can make the best succession planning judgments through the use of the correct wills and trusts, and is a practical tool to simplify the drafting of trusts, with easy-to-understand guidance and valuable precedents that are ready to use. The new 15th edition incorporates all recent developments in the law, including analysis of the latest case law. Covers the technical issues involved in drafting settlements, common mistakes and traps. Precedents are accompanied with an explanation of why the text is there and the choices which need to be made.

This highly anticipated fifth edition of Trust Taxation and Private Client Tax Planning (formerly Trust Taxation and Estate Planning) has been completely updated and revised since it was last written in 2013, to cover all areas of private client taxation planning, including precedents.It brings the book completely up to date and features numerous new chapters including: New and updated chapters on the major changes on the taxation of foreign domiciliariesA rewrite of most chapters including excluded property trusts, insurance schemes, residence, domicile, taxation of UK real estate, SDLT and IHT and CGT planning chaptersNew chapters on Trusts Register DOTAS and GAARNew chapters on family investment companies and deferred share schemes A new chapter on EU law and the post-Brexit situationIf youre interested in firmwide or multiple user access to this title on ProView then please contact us directly to discuss what options are available.

Equity & Trusts presents a clear and current picture of the law of equity and trusts, with comprehensive coverage that assumes no pre-existing knowledge of the topic by the reader. Equity & Trusts: Presents a detailed account of the law of equity and trusts, placing the subject in its modern context Takes account of the latest legislative and case law developments Combines in-depth commentary with critical analysis to give more than just a guide to the law Mirrors the structure of a traditional equity and trusts course for ease of use during studies Illustrates how the law operates in practice Gives examples to aid understanding of the more complex and technical areas Offers a short guide to further reading at the end of each chapter Contains a glossary of key terms at the start of the work Equity & Trusts is an indispensable resource for all those studying law at degree or graduate diploma level.

Lewin on Trusts gives an in-depth analysis of both general principles and practical considerations, covering all aspects of trusts law, including creation of trusts, jurisdiction and choice of law, the appointment, removal and remuneration of trustees, beneficiaries and beneficial interests, powers, administration of the trust property, proceedings and remedies, and regulation of trusts. The First Supplement to the 20th Edition, prepared by the authors of this edition, comprehensively covers the many recent developments in the law of trusts which have occurred at home and abroad. New coverage includes: Principles concerning indemnity of trustees and former trustees, particularly in relation to ‘insolvent’ trusts Developments concerning settlor control over trusts and reserved powers Limitations on exercise of powers of amendment and other powers, having regard to the evolution of the established law on ‘fraud on the power’ into a set of principles formulated in Grand View Private Trust Co. Ltd v Wong (2022) concerning the purposes for which a trust is established Rival views in offshore jurisdictions about the role of a protector in giving consent to the exercise of powers by trustees Disclosure by trustees in litigation, including disclosure by them as third parties The continuing developments in the law concerning and knowing receipt and the proprietary remedy What is left of the reflective loss principle in relation to trusts after the decision of the Supreme Court in Marex Financial Ltd v Sevilleja (2020) The impact of implementation of Brexit on trusts, especially in the context of jurisdiction and data protection Developments in regulation of trusts, including registration of overseas entities

Lewin on Trusts gives an in-depth analysis of both general principles and practical considerations, covering all aspects of trusts law, including creation of trusts, jurisdiction and choice of law, the appointment, removal and remuneration of trustees, beneficiaries and beneficial interests, powers, administration of the trust property, proceedings and remedies, and regulation of trusts. The First Supplement to the 20th Edition, prepared by the authors of this edition, comprehensively covers the many recent developments in the law of trusts which have occurred at home and abroad. New coverage includes: Principles concerning indemnity of trustees and former trustees, particularly in relation to ‘insolvent’ trusts Developments concerning settlor control over trusts and reserved powers Limitations on exercise of powers of amendment and other powers, having regard to the evolution of the established law on ‘fraud on the power’ into a set of principles formulated in Grand View Private Trust Co. Ltd v Wong (2022) concerning the purposes for which a trust is established Rival views in offshore jurisdictions about the role of a protector in giving consent to the exercise of powers by trustees Disclosure by trustees in litigation, including disclosure by them as third parties The continuing developments in the law concerning and knowing receipt and the proprietary remedy What is left of the reflective loss principle in relation to trusts after the decision of the Supreme Court in Marex Financial Ltd v Sevilleja (2020) The impact of implementation of Brexit on trusts, especially in the context of jurisdiction and data protection Developments in regulation of trusts, including registration of overseas entities

Lewin on Trusts gives an in-depth analysis of both general principles and practical considerations, covering all aspects of trusts law, including creation of trusts, jurisdiction and choice of law, the appointment, removal and remuneration of trustees, beneficiaries and beneficial interests, powers, administration of the trust property, proceedings and remedies, and regulation of trusts. The First Supplement to the 20th Edition, prepared by the authors of this edition, comprehensively covers the many recent developments in the law of trusts which have occurred at home and abroad. New coverage includes: Principles concerning indemnity of trustees and former trustees, particularly in relation to ‘insolvent’ trusts Developments concerning settlor control over trusts and reserved powers Limitations on exercise of powers of amendment and other powers, having regard to the evolution of the established law on ‘fraud on the power’ into a set of principles formulated in Grand View Private Trust Co. Ltd v Wong (2022) concerning the purposes for which a trust is established Rival views in offshore jurisdictions about the role of a protector in giving consent to the exercise of powers by trustees Disclosure by trustees in litigation, including disclosure by them as third parties The continuing developments in the law concerning and knowing receipt and the proprietary remedy What is left of the reflective loss principle in relation to trusts after the decision of the Supreme Court in Marex Financial Ltd v Sevilleja (2020) The impact of implementation of Brexit on trusts, especially in the context of jurisdiction and data protection Developments in regulation of trusts, including registration of overseas entities

Taking into account important new case law decisions and developments in this expanding area of law, Cohabitation and Trusts of Land takes a practical approach in setting out the complex issues encountered in cohabitation disputes. Containing a detailed analysis of the substantive law, together with procedural guidance, precedents and sample documents, this work will enable you to quickly understand the options available. It helpfully covers both the relevant property law principles and family law (including Schedule 1 of the Children Act 1989) in detail, in one text. Clear and detailed explanations of the legal concepts which apply in cohabiting family breakdown situations, including express trusts, resulting trusts, constructive trusts and proprietary estoppel. Explains the law before covering practice and procedure. Step-by-step guidance to TLATA procedures encountered by family lawyers. Includes chapters covering civil procedure, written for those practitioners more familiar with the family court. Sets out common procedures for preparing and making applications and explains the relevant cases and law. Includes sample copies of the relevant forms and precedents under both the Civil Procedure Rules and the Family Procedure Rules. Analyses the principles on which claims to property rights under constructive and resulting trust are based, including analysis of the doctrine of proprietary estoppel. Detailed consideration of the law in relation to equitable accounting including the latest case law. Examines the basis on which undefined property rights are quantified. Details the provisions of the Trusts of Land and Appointment of Trustees Act 1996 (TLATA) and Schedule 1 of the Children Act 1989 outlining orders the court can make, who may apply and what the court must consider. Considers engaged couples and the relevant legal principles applicable, including the substantive and procedural law. Covers intervenors in financial remedy applications, including consideration of the practical issues which often arise. Includes analysis of Non-Court Dispute Resolution (“NCDR”) options (mediation, early neutral evaluation, private FDR/quasi FDR and arbitration), increasingly used as an alternative to the traditional Court process in this area.

With an emphasis on clear English and ease of understanding, Drafting Trusts and Will Trusts: A Modern Approach has won a reputation for bringing a fresh approach to creating documents. It provides guidance on best practice when drafting trusts and will trusts, and features a comprehensive range of newly updated precedents, drafted in a straightforward, modern style. The work helps ensure the practitioner can make the best succession planning judgments through the use of the correct wills and trusts, and is a practical tool to simplify the drafting of trusts, with easy-to-understand guidance and valuable precedents that are ready to use. The new 15th edition incorporates all recent developments in the law, including analysis of the latest case law. Covers the technical issues involved in drafting settlements, common mistakes and traps. Precedents are accompanied with an explanation of why the text is there and the choices which need to be made.

Hanbury & Martin: Modern Equity provides an up-to-date and modern account of this challenging area of the law. This twenty-second edition of the long-standing work is the third edition under the present editors. The new edition contains rigorous analysis of the latest in case law and academic debate, with strengthened reference to other common law jurisdictions. Modern Equity continues to be unparalleled in breadth of scope and wealth of detail and remains the authority on equity and trusts law. Instructions on how to access the ProView ebook is included in the book.

Equity & Trusts presents a clear and current picture of the law of equity and trusts, with comprehensive coverage that assumes no pre-existing knowledge of the topic by the reader. Equity & Trusts: Presents a detailed account of the law of equity and trusts, placing the subject in its modern context Takes account of the latest legislative and case law developments Combines in-depth commentary with critical analysis to give more than just a guide to the law Mirrors the structure of a traditional equity and trusts course for ease of use during studies Illustrates how the law operates in practice Gives examples to aid understanding of the more complex and technical areas Offers a short guide to further reading at the end of each chapter Contains a glossary of key terms at the start of the work Equity & Trusts is an indispensable resource for all those studying law at degree or graduate diploma level.

Lewin on Trusts gives an in-depth analysis of both general principles and practical considerations, covering all aspects of trusts law, including creation of trusts, jurisdiction and choice of law, the appointment, removal and remuneration of trustees, beneficiaries and beneficial interests, powers, administration of the trust property, proceedings and remedies, and regulation of trusts. The First Supplement to the 20th Edition, prepared by the authors of this edition, comprehensively covers the many recent developments in the law of trusts which have occurred at home and abroad. New coverage includes: Principles concerning indemnity of trustees and former trustees, particularly in relation to ‘insolvent’ trusts Developments concerning settlor control over trusts and reserved powers Limitations on exercise of powers of amendment and other powers, having regard to the evolution of the established law on ‘fraud on the power’ into a set of principles formulated in Grand View Private Trust Co. Ltd v Wong (2022) concerning the purposes for which a trust is established Rival views in offshore jurisdictions about the role of a protector in giving consent to the exercise of powers by trustees Disclosure by trustees in litigation, including disclosure by them as third parties The continuing developments in the law concerning and knowing receipt and the proprietary remedy What is left of the reflective loss principle in relation to trusts after the decision of the Supreme Court in Marex Financial Ltd v Sevilleja (2020) The impact of implementation of Brexit on trusts, especially in the context of jurisdiction and data protection Developments in regulation of trusts, including registration of overseas entities

Since the publication of the second edition in 2012 there have been a number of changes to trusts legislation in both Jersey and Guernsey. Key changes relevant to those drafting trust documents for use in both jurisdictions include: An amendment to the Trusts (Jersey) Law 1984 in 2018 Clarified the rules that may be contained in a trust instrument concerning the disclosure or information or documents concerning a trust to beneficiaries and other persons. Widened the statutory provisions concerning the accumulation of income to capital by providing that where income is not distributed, and no trust to accumulate it or power to accumulate it to capital or retain it as income applies, the income retains its character as income. This part of the amendment also confirmed that there is no time period within which a power to accumulate income must be exercised. Clarified the statutory provision concerning the reasonable security to which a trustee is entitled on retirement or distribution of trust assets or the termination of the trust where such reasonable security is provided by an indemnity. It is now clear that the “protection” of such an indemnity may now extend to, among others, officers and employees of a corporate trustee and their heirs and successors, and persons may enforce the indemnity whether or not they were parties to the original document by which the indemnity was created. Since the last edition of this book, Guernsey and Jersey have both changed their laws to permit same sex marriages, Guernsey in 2017 and Jersey in 2018. Another significant law change in both Islands since the last edition concerns capacity. The Capacity and Self-Determination (Jersey) Law 2016 came into force on 1 October 2018, replacing the previous curatorship regime and established for the first time the right of a Jersey resident to plan for the risk of future mental incapacity by enabling them to granting lasting powers of attorney for health and welfare on the one hand and for property and financial affairs on the other. Guernsey introduced lasting powers of attorney in 2022. This third Edition also draws on changes to legislation and case law in other jurisdictions which may be of relevance in Jersey or Guernsey in the future.