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Personal Chattels: Law, Practice and Tax - With Precedents
Personal Chattels: Law, Practice and Tax - With Precedents
Series:  Practitioner Series
Practice Area:  Wills & Probate
ISBN:  9781847037350
Published by:  Sweet & Maxwell
Publication Date:  24 Jun 2009
Subscription Information:  Non-Subscribable Product
Format:  Paperback
PRODUCT INCLUDES:
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PRODUCT DESCRIPTION
This new work supplies practical guidance on the disposal of personal chattels through wills, estates and trusts. It clearly explains how to leave chattels to gain the best tax advantages and how to arrange the will so the right people receive the intended property.

The work deals with legal issues such as ownership, title, intestacy, transactions, valuations and inventories. It advises on practical matters such as; what questions to ask your client, what valuations you should seek, and what actions to take.

In addition, the tax aspects of chattels are explained, highlighting what must be considered when advising clients. It goes through inheritance tax, capital gains tax and income tax issues, and discusses the specific tax issues relating to heritage property. The author goes on to highlight potential problems and suggests practical solutions to help you.

What’s more you’ll find a wide range of practical tools to help you advise effectively on this subject including precedents, checklists and worked examples to clarify the law.

Personal Chattels:
  • Focuses on the practical aspects of dealing with personal chattels in wills, estates and trusts
  • Covers ownership, title, intestacy, transactions, valuations and inventories and tax implications
  • Highlights potential problems and advises on the best course of action
  • Explains when valuations should be sought and the best type of valuer to use for specific property
  • Sets out how practitioners can order their clients affairs to the best advantage
  • Goes through the tax aspects of chattels, looking at the different options available and the subsequent tax consequences
  • Deals with each relevant tax individually: Inheritance Tax, Capital Gains Tax and Income Tax
  • Uses examples and case law throughout
  • Includes precedent will clauses and practitioner checklists e.g. document checklist, probate chattels checklist
CONTENTS
Definitions:
  • Pre-1925 definition
  • Post-1925 definition
  • Other definitions in use
  • Modern definitions
    Ownership
  • Sole ownership
  • Joint ownership
  • Corporate ownership
  • Trust ownership
  • Ownership disputes
    Title
  • Legal
  • Beneficial
  • Establishing title
    Intestacy
  • Statutory definition
  • Entitlement
    Transfers
  • Documentation
  • Completing transfer
  • Loan agreements
  • Insurance
    Valuation
  • Choosing specialists
  • Details
  • Negotiations
    Sales/Purchases
  • Specialists
  • Taxation
  • Records
    Auctions
  • Reserves
  • Provenance
  • Sale proceeds
    Inventories
  • Subject matter
  • Room
  • Value
    Foreign issues
  • Import
  • Export
  • Disposal abroad
    Problems & rectification
  • Misdescription
  • Ownership
  • Incomplete transfers
  • Disputes
    Future Developments
  • Goodison Review
  • HMRC practice
    Taxation generally
    Inheritance Tax
  • Heritage Property
  • Extra-Statutory Concessions
  • Pre-Owned Assets
  • Special treatment of other assets
    Capital Gains Tax
  • Sales/Transfers
  • Exemptions
    Income Tax
  • Rental
  • Income expenditure
  • back to top
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