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 be encountered in practice. The 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 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.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für Beruf und Forschung
Private Client Lawyers
Editions-Typ
Maße
Höhe: 246 mm
Breite: 156 mm
ISBN-13
978-1-78473-293-6 (9781784732936)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Autor*in
Barrister5 Stone Buildings
University of Law
The Background Law The Essential Wills Law The Essential Trusts Law The Essential Tax Law Drafting the Will Notes for the Will Draftsman The Impact of the Transferable Nil Rate Band Using Immediate Post-Death Interests Provision for Children Pilot Trusts Reduced Rate of Inheritance Tax when 10% of the Net Estate Left to Charity Agricultural and Business Property Administering the Estate (Including Establishing and Running Will Trusts) Obtaining the Grant Instruments of Variation and Disclaimer Constituting and Administering Will Trusts Tax Efficient Administration Inheritance Act Claims The Intestacy Rules Donatio Mortis Causa Appendices Appendix I Interest Rates Payable on Funds in Court Appendix II Nil Rate Band Tables
