Wills, Administration and Taxation Law and Practice

11. Auflage 2014
ISBN: 978-0-414-03452-5
Verlag: Sweet & Maxwell

Buch, Englisch, 606 Seiten

A clearly written practical guide to the substantive law, as well as the practice and procedure, of will drafting, probate and taxation
• Provides invaluable guidance for both students studying the LPC or BPTC and those new to practice
• Applies a practical approach to a subject which forms a large part of the work of many solicitors
• Deals comprehensively with tax considerations, the substantive law and also covers in detail drafting, probate practice and procedure
• Deals clearly with the introduction of different rates of capital gains tax and the 50% rate of income tax applicable to trusts
• Includes a wealth of case law such as Key v Key, Perrins v Holland, Charles v Fraser, the new cases on statutory wills
• Appendix materials include: Blank Forms of Oath for executors and administrators, Checklist for taking instructions in relation to drafting a will, and a blank Inheritance Tax Acco

Autoren/Hrsg.

Barlow, John

King, Lesley

King, Anthony

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

1. Introduction
2. Is there a valid will?
3. Intestacy
4. Inheritance tax
5. Capital gains tax
6. Income tax
7. Taxation of trusts and settlements
8. Grants
9. Probate jurisdiction
10. Obtaining the grant (non – contentious cases)
11. Powers and duties of personal representatives
12. Practical considerations during administration
13. Duties of solicitors
14. Protection of personal representatives
15. The payment of debts
16. Legacies and devises
17. Construction of wills
18. Completing the administration
19. Post – mortem alterations
20. The Inheritance (Provision for Family and Dependents) Act
21. Disposing of property otherwise than by will
22. Planning and drafting a will