Written by leading lawyers in the field, this book is a guide to the tax efficient drafting of wills, administration, and estate planning in the UK. It provides practitioners with help and guidance on everyday UK estate planning and will drafting, and it 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 common client needs. The book begins with an examination of the essential UK legal framework, which underpins this area of practice, looking in turn at wills, trusts, and taxation through a combination of detailed and authoritative commentary; worked examples; and expertly drafted precedents. It then examines specific topics including: the transferable nil rate band * using immediate post-death interests * provision for minor children * pilot trusts * instruments of variation and disclaimer * tax efficient administration * agricultural property relief/business property relief. 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.
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 ...
This work begins by looking at the essential legal framework of giving and tax law through a combination of detailed and authoritative commentary, worked examples and precedents.
This book helps to support these professionals by giving them a fuller understanding of the law in all situations where an assessment of capacity may be needed, clarifying the roles of professionals and providing an aid to communication ...
... your people skills, King Lesley, 6th Edition, Probate Practitioner's Handbook, Law Society Publishing Knight Julian, Wills, ... The Stationary Office Riddett Robin, King Lesley, Gausden Peter, Will Draftsman's Handbook Scott Susan, ...
For the first time, this collection of contributions looks at will-substitutes from a comparative perspective.
... la expectativa de matrimonio o unión civil y el ejercicio del poder de nombramiento. b') La expectativa de matrimonio o unión civil 88. El posterior matrimonio o unión de hecho no revocará el testamento cuando el mismo incluya, de forma ...
This book contains a clear overview of: Northern Ireland's trust laws, invaluable drafting tips and advice, legal pitfalls and common drafting mistakes, the very latest tax rates and regulations, plus the best practice guidelines.
The book features chapters on key areas of trust law, including beneficiaries, trustees, trustee's powers and general provisions of a trust.
The book includes useful precedents and checklists.
In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application.