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A Modern Approach to Wills, Administration and Estate Planning, 5th Edition (with Precedents)

A Modern Approach to Wills, Administration and Estate Planning, 5th Edition (with Precedents)

  • 作者:
  • 出版商: LexisNexis U.K.
  • ISBN: 9781784734633
  • 出版时间 August 2020
  • 规格: Hardback + CD-ROM
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥2,464.49

¥2,390.55 Save ¥73.94 (3%)

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  • 描述 
  • 大纲 
  • 评论
  • 详细

    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.

    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

    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
    • Inheritance Act Claims
    • The Intestacy Rules
    • Donatio Mortis Causa

    Appendices

    • Appendix I Interest Rates Payable on Funds in Court
    • Appendix II Nil Rate Band Tables
  • "an extremely helpful reference book on estate tax planning ... likely to be of great assistance to many private client practitioners who come across the odd tax problem ... the busy practitioner will therefore find helpful precedents ranging from an appropriately brief memorandum of appropriation to a full, 11-page, 15-clause will, accompanied by helpful 'Drafting hints'. Electronic copies of all the precedents are supplied on the accompanying CD-ROM, which is easy and quick to install ... precedents are intuitively arranged by chapter"
    STEP Journal

    "the precedents offer time-saving practical advice and guidance to the busy practitioner and professional adviser ... an essential work of reference ... Each precedent can be downloaded and adapted as appropriate to specific cases"
    Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers

    "just as relevant and useful for tax advisers as it is for practitioners specialising in the administration of estates and the drafting of wills ... we would say that it is virtually imperative for practitioners charged with the tax-efficient drafting of wills, as well as other aspects of estate planning, to acquire this book ... a solidly reliable and readable work of reference that should be kept readily to hand by every professional involved in this technically challenging and fast changing area of law"

    Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers

    "Any book about wills and estates should now be covering the reduced rate of inheritance tax (IHT) if 10 per cent of the net estate is left to charity ...authors Christopher Whitehouse and Professor Lesley King have devoted a whole chapter to the matter ... it is an assured and useful guide ... this book is a veritable mine of useful information and would be a significant addition to any private client library, though. It is accessible for trainees while maintaining a depth of knowledge that makes it invaluable to more senior practitioners. It is well paced and easy to navigate as well as being clear and concise, yet comprehensive"
    Tess Goldman, Associate, Harbottle & Lewis

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