The fourth edition of this book on post mortem rearrangements has not only been brought up-to-date and increased in size, but also has undergone a change in title to reflect more accurately what it is about. Previously known as "Post-Death Rearrangements of Wills and Intestacies" it is now called "Post-Death Rearrangements : Practice and Precedents", and has eight chapters compared with five in the third edition, and 13 precedents compared with seven. Completely updated, it includes the effects of the Finance Act 1989 and Finance Act (No.2) 1992. It has 13 precedents covering the instruments most likely to be needed in effecting post-death rearrangements and includes the inheritance tax cases of Lake v Lake and Matthews v Martin on rectification, and Fitzwilliam v IRC and Hatton v IRC on avoidance. It also includes the capital gains tax case of Marshall v Kerr examining the scope of the legislation for capital gains tax saving on written variations and disclaimers.
The fourth edition of this book on post mortem rearrangements has not only been brought up-to-date and increased in size, but also has undergone a change in title to reflect more accurately what it is about. Previously known as "Post-Death Rearrangements of Wills and Intestacies" it is now called "Post-Death Rearrangements : Practice and Precedents", and has eight chapters compared with five in the third edition, and 13 precedents compared with seven. Completely updated, it includes the effects of the Finance Act 1989 and Finance Act (No.2) 1992. It has 13 precedents covering the instruments most likely to be needed in effecting post-death rearrangements and includes the inheritance tax cases of Lake v Lake and Matthews v Martin on rectification, and Fitzwilliam v IRC and Hatton v IRC on avoidance. It also includes the capital gains tax case of Marshall v Kerr examining the scope of the legislation for capital gains tax saving on written variations and disclaimers.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Editions-Typ
Illustrationen
tables of cases and statutes
Maße
Höhe: 234 mm
Breite: 153 mm
Gewicht
ISBN-13
978-0-85121-926-4 (9780851219264)
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Schweitzer Klassifikation
Part 1 Introduction: aborted abolition; why rearrange; types of rearrangement; inheritance tax; nature of a beneficiary's interest in an estate. Part 2 Written variations: capacity; inheritance tax; capital gains tax; income tax; stamp duty; income support; joint tenancy interests; nominated property; forms of variation; reasons for varying a will or intestacy. Part 3 Disclaimers: what is a disclaimer?; effect of a disclaimer; inheritance tax; capital gains tax; income tax; stamp duty; why disclaim? Part 4 Precatory trusts: definition; uses and form; inheritance tax; capital gains tax; income tax; stamp duty. Part 5 Discretionary wills: inheritance tax; capital gains tax; income tax; stamp duty; uses of discretionary trusts in wills. Part 6 Capitalisation of life interest on intestacy: the election; inheritance tax; capital gains tax; income tax; stamp duty. Part 7 Orders under the Inheritance (Provision for Family and Dependants) Act 1975: 1975 act orders; inheritance tax; capital gains tax; income tax. Part 8 Precedents: variation by a widow to create a nil-rate band legacy for her adult son; variation by a widow to create accumulation and maintenance - trusts for grandchildren; deed of variation on intestacy; variation of a residence comprised in residue held by the deceased as a tenant-in-common; double-death variation; deed of disclaimer; will clauses authorising partial disclaimers; deed of partial disclaimer; discretionary will trust clause; appointment under discretionary will; gift of life interest; simple variation of a joint tenancy; variation of a joint tenancy by a surviving joint tenant giving the widow a revocable life interest. Appendices: rates of inheritance tax from 1988/89; rates of interest on unpaid or overpaid tax from 16 December 1986.
