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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Written by leading lawyers in the field, this new publication is a guide to the tax efficient drafting of wills, administration and estate planning. It aims to provide practitioners with help and guidance on everyday estate planning and will drafting 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 common client needs. The book begins with an examination of the essential 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 CDROM, allowing users to download and adapt each document as necessary.
Professor Lesley King, Private Client Practice Head, The College of Law Christopher Whitehouse, Barrister, 5 Stone Buildings
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
Vendeur : WorldofBooks, Goring-By-Sea, WS, Royaume-Uni
Paperback. Etat : Very Good. The book has been read, but is in excellent condition. Pages are intact and not marred by notes or highlighting. The spine remains undamaged. N° de réf. du vendeur GOR009645441
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Vendeur : BookAddiction (IOBA, IBooknet), Canterbury, Royaume-Uni
Hardcover. Etat : Very Good. 3rd Edition. Third edition. Signed and Inscribed by author on title page. Laminated pictorial paper-covered boards; cream endpapers. 4to. Rubbed spine heel. Minor wear to boards. Internally neat, clean, bright and tight. N° de réf. du vendeur 039893
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