
- English
- ePUB (mobile friendly)
- Available on iOS & Android
About this book
Private Client: Wills, Trusts and Estate Planning is a comprehensive and user-friendly examination of the legal and taxation implications arising from estate planning work within the private client department of a solicitors' firm. The guide deals in a practical way with all the areas confronting the practitioner on a day-to-day basis, from tax and financial planning to the administration of trusts. Throughout the text, worked examples illustrate how to calculate the tax position of the client.
This new edition has been updated to take account of recent decisions such as Smith v Michelmores Trust Corp Ltd. The text has been fully amended to take account of the changes to the requirements for registration of trusts introduced by the Money Laundering and Terrorist Financing (Amendment) (EU Exit) Regulations 2020 which came into force on 6 October 2020, including the new deadlines for registration, and the effect of the Wills Act 1837 (Electronic Communications) (Amendment) (Coronavirus) Order 2020 which amends the meaning of 'presence' to allow remote witnessing of wills for a limited period.
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Information
Table of contents
- Cover
- Title Page
- Copyright
- Preface
- Contents
- Table of Cases
- Table of Statutes
- Table of Statutory Instruments and Practice Rules
- Table of Abbreviations
- Chapter 1 Private Client – an Introduction
- Chapter 2 Financial Planning
- Chapter 3 Enduring Powers of Attorney, Lasting Powers of Attorney and Living Wills
- Chapter 4 Estate Planning
- Chapter 5 Introduction to Settlements
- Chapter 6 Lifetime Settlements: Some Common Drafting Points
- Chapter 7 Drafting Beneficial Interests
- Chapter 8 Accumulation and Maintenance Settlements
- Chapter 9 Trust Advances and Appointments
- Chapter 10 The Exercise of Powers of Advancement and Appointment
- Chapter 11 Basic Will Drafting
- Chapter 12 Will Trusts
- Chapter 13 Post-Death Arrangements
- Chapter 14 Trust Administration
- Chapter 15 The Overseas Dimension
- Appendices
- Index