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Home > International Law > Legal system: general > Equity and trusts > 4th Revised edition
A Practitioner's Guide to Wills A Practitioner's Guide to Wills
A Practitioner's Guide to Wills
by Lesley King, Keith Biggs, Peter Gausden
Edition: 4th Revised edition
Rs.6,900.00
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Product Details:
Contributors: Meryl Thomas
Format: Hardback
Publisher: Wildy, Simmonds and Hill Publishing
Language: English
Dimensions: 23.00 X 0.79 X 15.00
Shipping Weight: 0.910(Kg)
Publisher Code: 9780854902040
Date Added: 2018-08-05
Search Category: International
Jurisdiction: International
Publish Country: United Kingdom
Overview:
The fourth edition of this popular title provides a practical and comprehensive reference for all those concerned in drafting and interpreting wills, and in giving effect to their provisions. The commentary is supported throughout by an extensive range of specimen clauses and model wills are provided in a separate appendix. All precedent material is included on the accompanying CD-Rom, enabling practitioners to adapt precedents for their own use. Fully updated, A Practitioner's Guide to Wills now covers the Estates of Deceased Persons (Forfeiture Rule and Law of Succession Act) 2011, Marriage (Same Sex Couples) Act 2013, Trusts (Capital and Income) Act 2013 and the Inheritance and Trustees Powers Act 2014, the latter making major changes to the intestacy rules, family provision legislation and trustees' statutory powers of maintenance and advancement. It examines the impact of these legislative changes as well developments in taxation affecting wills, notably the new relevant property trust regime and its impact on pilot settlements, the new residence nil rate band, the reduced rate of IHT for gifts to charity and the new rules on trusts for disabled beneficiaries. The impact of the new residence nil rate band on planning and drafting is considered, together with the role that nil rate band gifts and discretionary trusts might still have to play in financial planning. The chapter on construction of wills has been rewritten following the Supreme Court's decision in Marley v Rawlings and subsequent cases including Reading v Reading are considered. The chapter on testamentary capacity has been revised in the light of developments since the Mental Capacity Act 2005 including Simon v Byford which considered the extent to which dementia affects testamentary capacity. Other recent cases discussed include the Court of Appeal decisions in Ilott v Mitson and its implications for testators who wish to exclude close family members from benefit.

Table Of Contents:
Preface Table of Precedents Table of Cases Table of Statutes Table of Statutory Instruments Table of Conventions 1 Introduction 2 The Nature of a Will 3 Testamentary Capacity 4 Formal Requirements for the Creation of a Will 5 Beneficiaries 6 Beneficiaries Identified by Description or Relationship 7 Revocation and Alteration 8 Codicils, Revival and Republication 9 Executors and Trustees 10 The Disposal of the Body 11 Foreign Property or Domicile 12 Legacies 13 Gifts of Businesses 14 Gifts of Land 15 Conditions Attached to Gifts 16 Pilot Trusts 17 Gifts of Residue 18 Powers and Discretionary Trusts 19 Income and Interest 20 Abatement, Ademption, Election, Satisfaction and Conversion 21 Testamentary Options to Purchase 22 Administrative Provisions 23 Perpetuities and Accumulation 24 Construction 25 Failure of Gifts and Intestacy 27 Inheritance Tax 28 Capital Gains Tax 29 Settlements 30 Tax-Efficient Will Planning Appendices Complete wills and miscellaneous precedents Standard will: full form (long) A1B Mutual wills Will disposing of a business Will of widow(er) exercising power of appointment given by will of pre-deceased spouse Will giving nil rate band legacy to discretionary trust Simple will giving all property to another of full age absolutely A1G Codicil made on separation from spouse prior to divorce Codicil reviving former will previously revoked Will providing for discretionary trust of income during perpetuity period with division of capital at the end of period between surviving beneficiaries Letter of wishes to trustees Deed of variation to sever beneficial joint tenancy and create nil rate band legacy; Deed of variation of a will; Nil rate band discretionary trusts with debt/charge provisions; Explanatory note; Additional clauses for a will containing a nil rate band discretionary trust which is to include debt/charge provisions; Debt scheme: draft letter from the executors to the trustees of the legacy fund (when a charge is being imposed by the executors); Debt scheme: securing the debt;

 
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