Wills, Administration and Taxation Law and Practice

Wills, Administration and Taxation Law and Practice applies a practical approach to the subject of will drafting, probate and taxation. The work deals comprehensively with the substantive law as well as practice and procedure, encompassing all the latest developments and case law, and using worked examples to present a clear, practical picture of the operation of the law. This approach will appeal to those new to the subject and those looking for guidance and clarification.

Wills, Administration and Taxation Law and Practice provides invaluable guidance for students as well as those who are new to practice.

Paperback edition includes free access to the ebook edition on ProView.

• Recent decisions on testamentary capacity
• Changes to the treatment of low income estates and trusts
• The implications of the Trust Register for non-taxable trusts
• Changes to probate procedure and the possibility of getting a grant on credit
• Recent decisions on Inheritance (Provision for Family and Dependants) Act 1975

• 1. INTRODUCTION: WHAT TO DO AFTER DEATH
• 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. INHERITANCE (PROVISION FOR FAMILY AND DEPENDANTS) ACT 1975
• 21. DISPOSING OF PROPERTY OTHERWISE THAN BY WILL
• 22. PLANNING AND DRAFTING A WILL
• APPENDIX: Checklist for taking instructions