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A Modern Approach to Wills, Administration and Estate Planning (with Precedents) 3rd edition (with CD-ROM)

The book begins by looking at the essential legal framework of wills, trusts and taxation through a combination of detailed and authoritative commentary, worked examples and expertly drafted precedents.
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£102.00
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ISBN/ISSN: 9781784730543

Product description

Why should you buy A Modern Approach to Wills, Administration and Estate Planning (with Precedents)

 

Written by leading lawyers in the field, this popular guide to the tax efficient drafting of wills, estate planning and administration provides practitioners with help and guidance, and discusses the typical problems and pitfalls that may be encountered in practice. The precedents have been carefully selected to deal in a straightforward fashion with the common needs of clients.

The book begins by looking at the essential legal framework of wills, trusts and taxation through a combination of detailed and authoritative commentary, worked examples and expertly drafted precedents. It then examines specific topics including: transferable nil rate band, using IPDIs, provision for children, pilot trusts, gifts, APR and BPR, instruments of variation and disclaimer, and tax efficient administration.

This edition has been extensively revised and includes coverage of:

* Three new chapters covering Donatio Mortis Causa, the Intestacy Rules and Inheritance Act claims
* Important new case-law such as the Supreme Court decisions in Marley v Rawlings and Pitt v Holt
* New legislation including the Trusts (Capital and Income) Act 2013, Inheritance and Trustees' Powers Act 2014, Finance Acts 2013-2015, Marriage (Same Sex Couples) Act 2013, and the EU Succession Regulations
* Recent and proposed changes to the tax statutes especially the proposed extension of DOTAS and the new rules for the taxation of relevant property settlements

Preface

The third edition of this work has been updated to take into account recent case and statutory law and, in addition, three new chapters have been included in a new Section D. These deal with the rules of intestacy (taking into account the 2014 changes); the arcane sounding donatio mortis causa (and some recent cases) and claims under the 1975 Act (which generates voluminous case-law each year). Read the full preface...

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Table of contents

The Background Law
- The Essential Wills Law
- The Essential Trusts Law
- The Essential Tax Law

Drafting the Will
- Notes for the Will Draftsman
- The Impact of the Transferable Nil Rate Band
- Immediate Post-Death Interests
- Provision for Children
- Pilot Trusts
- Reduced Rate of Inheritance Tax when 10% of the Net Estate Left to Charity
- Agricultural and Business Property

Administering the Estate (Including Establishing and Running Will Trusts)
- Obtaining the Grant
- Instruments of Variation and Disclaimer
- Constituting and Administering Will Trusts
- Tax Efficient Administration

Miscellaneous
- The Intestacy Rules
- Donatio Mortis Causa
- The Inheritance (Provision for Family and Dependants) Act 1975

Appendices

Read the full contents