A Practitioner's Guide to Wills. Cet article n’est pas disponible.A Practitioner's Guide to Wills

Revised and fully updated, the fifth edition of A Practitioner’s Guide to Wills provides a practical and comprehensive reference for all those concerned in drafting and interpreting wills, and in giving effect to their provisions. Among matters considered in the fifth edition are: • What are the requirements for the virtual witnessing of wills executed during the Covid-19 pandemic? • What can be done to help prevent a successful challenge to a will if the testator’s capacity or intention might be an issue? •To what extent can the terms of a will give rise to a need to register a trust with HMRC? • What are the pitfalls if creating a will trust where it is hoped to claim the inheritance tax residential nil rate allowance? • Do nil rate band discretionary trusts still have a purpose in estate planning? • How does the court now deal with disputes over the interpretation of wills in light of Marley v Rawlings and family provision claims after Ilott v Blue Cross? The book also contains an extensive range of specimen clauses and model wills are set out in a separate appendix. All precedent material in the book is included on the accompanying CD-ROM.