The work of the trust practitioner is based on excellent record keeping, regular reviews and good data collection. The latter is complicated by increasing regulatory requirements concerning taxation, money laundering and data protection. To facilitate effective trust management, particularly in smaller firms where it is mostly not cost effective for practitioners to be supported by expensive computer software, manual records need to be kept. Even where IT is used it is often down to the individual practitioner to design the necessary forms to use in the programme. Moreover, hard copy forms...