Medienkombination, Englisch, 1 Seiten, Includes CD-ROM, Format (B × H): 252 mm x 162 mm, Gewicht: 1398 g
Medienkombination, Englisch, 1 Seiten, Includes CD-ROM, Format (B × H): 252 mm x 162 mm, Gewicht: 1398 g
ISBN: 978-1-78473-293-6
Verlag: LexisNexis UK
Written by leading lawyers in the field, this popular guide to the tax efficient drafting of wills, estate planning and administration provides practitioners with help and guidance, and discusses the typical problems and pitfalls that may be encountered in practice. The precedents have been carefully selected to deal in a straightforward fashion with the common needs of clients. The book begins by looking at the essential legal framework of wills, trusts and taxation through a combination of detailed and authoritative commentary, worked examples and expertly drafted precedents. It then examines specific topics including: transferable nil rate band, using IPDIs, provision for children, pilot trusts, gifts, APR and BPR, instruments of variation and disclaimer, and tax efficient administration.
Zielgruppe
Private Client Lawyers
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
The Background Law The Essential Wills Law The Essential Trusts Law The Essential Tax Law Drafting the Will Notes for the Will Draftsman The Impact of the Transferable Nil Rate Band Using Immediate Post-Death Interests Provision for Children Pilot Trusts Reduced Rate of Inheritance Tax when 10% of the Net Estate Left to Charity Agricultural and Business Property Administering the Estate (Including Establishing and Running Will Trusts) Obtaining the Grant Instruments of Variation and Disclaimer Constituting and Administering Will Trusts Tax Efficient Administration Inheritance Act Claims The Intestacy Rules Donatio Mortis Causa Appendices Appendix I Interest Rates Payable on Funds in Court Appendix II Nil Rate Band Tables
