Wills, Administration and Taxation

This text applies a practical approach to wills, administration and taxation. It deals comprehensively with the substantive law and with the tax considerations, will drafting, and probate practice and procedure. To assist the reader, a selection of precedents and examples of frequently used forms are provided. The authors discuss drafting problems which commonly occur in practice, and the text is paragraphed for ease of reference. Each section uses worked examples and presents a clear picture of the operation of the substantive law. Where appropriate, the taxation procedures are fully discussed. This edition takes account of the tax implications of the 1993 Budgets. All relevant developments in the law have been incorporated, including changes to the intestacy rules.