Wills / Probate / Trusts

Williams on Wills, 9th Edition (2nd Supplement only)

Edited by C H Sherrin · R F D Barlow · R A Wallington · Susannah L Meadway · Michael Waterworth
LexisNexis U.K. August 2010

Specifications

ISBN-13
9781405754828
Publisher
LexisNexis U.K.
Publication
August 2010
Format
Hardback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

This new supplement brings your copy of Williams on Wills fully up-to-date with all the recent legislative changes in wills and probate.

New to this supplement:

  • The Perpetuities and Accumulations Act 2009, which came into force by statutory instrument on 6 April 2010, is described including practical consequences for will drafting
  • Precedents which could benefit from taking advantage of the new law are reissued suitably amended
  • The inheritance tax nil-rate band has been fixed, without even annual indexation, at £325,000, until 5 April 2015
  • The new government's Budget on 22 June 2010 announced an increase of capital gains tax to 28% for trusts and the estates of deceased persons with effect from 23 June 2010
  • New case law has been noted in this Supplement in the appropriate places
  • This Supplement is cumulative with Williams on Wills - First Supplement to the Ninth edition, which can be discarded. It represents materials to hand on 15 June 2010.


 

Table of Contents

Content of the supplement will be updated with legislative changes since publication of the first supplement in July 2009, in particular any changes included in Finance Bill 2010 affecting wills and the forthcoming Perpetuities and Accumulation Act.

The P&A Bill is expected to go through Parliament this Autumn with implementation via secondary legislation (SIs) in 2010. It is expected to be in force by Oct/November 2010. The supplement will detail the new changes required to Wills by the Act and include additional forms/precedents to accommodate this.

About the Author

Editors: C H Sherrin LLM, PhD, Professor of Law, Department of Professional Legal Education, University of Hong Kong; R F D Barlow MA (Oxon), Barrister; R A Wallington MA (Cantab), Barrister; Susannah L Meadway MA (Oxon), Barrister; and Michael Waterworth, Barrister, 10 Old Square

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