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A Modern Approach to Wills, Administration and Estate Planning 4th Edition (with Precedents)

A Modern Approach to Wills, Administration and Estate Planning 4th Edition (with Precedents)

Author: Christopher Whitehouse; Lesley King
Publisher: LexisNexis U.K.
ISBN: 9781784732936

Previous Edition ISBN: 9781784730543
Published In: December 2017
Format: Hardback + CD-ROM
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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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.

This new edition has been updated to include:-

The rights of adopted children after Hand v George
Inheritance Act claims after Illot v Mitson
The Revenue’s approach to index linked loans
The proposed new ISA regulation
The planning extension of domicile for tax purposes and the widening of the IHT net to catch all UK residential property
The new residential nil rate band and its implications for will drafting and estate administration

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.

The authors’ narrative commentary is supplemented by 40 precedents which are included on an accompanying CD-ROM, allowing users to download and adapt each document as necessary.

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

Using 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