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Modern Approach to Wills, Administration and Estate Planning With Precedents (Hardcover) (Christopher

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This popular UK 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 UK 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 in the UK, 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 third edition includes three new chapters on Inheritance Act claims, the Intestacy Rules, and donatio mortis causa. It has also been extensively revised and updated to include coverage of recent case law. The 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. [Subject: Estate Law, Tax Law]

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