- Applies a practical approach to a subject which forms a large part of the work of many solicitors
- Provides comprehensive coverage of the substantive law, plus the practice and procedure of will drafting, probate and taxation
- Offers invaluable guidance for both students studying the subject at LLB or LPC level and those new to practice
- Contains precedents, frequently used forms and worked examples
New to this edition:
• Coverage of the new inheritance tax residence nil rate band
• Analysis of the implications of the Supreme Court decision in Ilott v Mitson
• Coverage of the effect of the loss of the dividend tax credit and the payment of interest gross on PRs and trustees
• Coverage of the will drafting implications of Jump v Lister