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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Secondhand & Out of Print

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Will Precedents and Inheritance Tax 4th ed

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David T. RD FTII DaviesSolicitor of the Supreme Court, and formerly Senior Partner, Penningtons

ISBN13: 9780406117830
ISBN: 0406117837
Published: December 1991
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Hardback & Disk
Price: Out of print

Out of Print
Since the third edition of this book was published in 1988 there have been a number of small, yet wide-ranging changes in the field of inheritance tax - initiated by the Finance Act 1988, which introduced a simple two-band structure of inheritance tax and amended by subsequent Finance Acts which have altered the inheritance tax regime further.

Taking the view that writing a will is a tax planning exercise in itself, the book explains the law fully in relation to wills and inheritance tax, examining a wide range of subjects such as tax exemption on works of art, the matrimonial home and children. The book contains complete will precedents and other forms, aids and documents.

Two new features of this edition are a chapter on Enduring Powers of Attorney - a subject which can conveniently be raised when clients make their wills - and a disk of precedents making the more important precedents available at a glance. The disk contains all the forms and precedents in Parts II - IV of the book. The numbering of each precedent enables quick and easy retrieval enabling important time savings to be made by the user.

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Part 1 ;Introduction: general considerations; inheritance tax on death; inheritance tax exemptions and reliefs for works of art etc, business property, agricultural property and woodlands; inheritance tax on lifetime gifts, availability of potentially exempt transfers and exemptions and property subject to a reservation; inheritance tax considerations in drafting wills; matrimonial home in relation to will drafting; considerations in framing the trusts of the residuary estate; post-death variations and disclaimers; domicile, inheritance tax and double taxation relief; inheritance (provision for family and dependants) Act 1975 inrelation to testators; testamentary matters concerning children; the enduring power of attorney. ;Part 2:; Complete will precedents, capital tax mitigation memorandum and sample letters. ;Part 3:; Forms, clauses and aids.
Part 4:; Post-death deeds and miscellaneous precedents.