Wills, Administration and Taxation Law and Practice

Résumé du livre

Wills, Administration and Taxation Law and Practice applies a practical approach to a subject which forms a large part of the work of many solicitors. It deals comprehensively with tax considerations, the substantive law and also covers drafting, probate practice and procedure. Provides invaluable guidance for both students studying the LPC or BVC and those new to practice. Uses precedents, examples of frequently used forms and worked examples to present a clear, practical picture of the operation of the law. Deals fully with the changes to CGT introduced in 2010/11 including the introduction of the 28% rate payable by personal representatives and trustees. Covers the implications of the 50% rate of income tax payable by many trusts. Includes a wealth of key case law, for example recent decisions on statutory and mutual wills.