A Practitioner's Guide to Wills
Wildy, Simmonds and Hill Publishing (Verlag)
978-0-85490-204-0 (ISBN)
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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.
Preface
Table of Precedents Table of Cases Table of Statutes
Table of Statutory Instruments Table of Conventions
1Introduction
2The Nature of a Will
3Testamentary Capacity
4Formal Requirements for the Creation of a Will
5Beneficiaries
6Beneficiaries Identified by Description or Relationship
7Revocation and Alteration
8Codicils, Revival and Republication
9Executors and Trustees
10The Disposal of the Body
11Foreign Property or Domicile
12Legacies
13Gifts of Businesses
14Gifts of Land
15Conditions Attached to Gifts
16Pilot Trusts
17Gifts of Residue
18Powers and Discretionary Trusts
19Income and Interest
20Abatement, Ademption, Election, Satisfaction and Conversion
21Testamentary Options to Purchase
22Administrative Provisions
23Perpetuities and Accumulation
24Construction
25Failure of Gifts and Intestacy
27Inheritance Tax
28Capital Gains Tax
29Settlements
30Tax-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;
| Erscheinungsdatum | 03.12.2016 |
|---|---|
| Reihe/Serie | Wildy Practitioner Guide Series |
| Mitarbeit |
Berater: Meryl Thomas |
| Verlagsort | London |
| Sprache | englisch |
| Maße | 152 x 229 mm |
| Gewicht | 914 g |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Privatrecht / Bürgerliches Recht ► Besonderes Schuldrecht | |
| Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht | |
| ISBN-10 | 0-85490-204-X / 085490204X |
| ISBN-13 | 978-0-85490-204-0 / 9780854902040 |
| Zustand | Neuware |
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