Subjects:

Equity and Trusts

Contents:

1 Introduction Recent Developments Eversden / Essex Changes in Taper Relief The future of IHT

2. Deeds of Variation and Disclaimer Intro / Basics Recent Developments Drafting the Instrument Uses and Abuses

3. Will Drafting Issues Ideal IHT Planning Providing for the surviving spouse Providing for children Will Drafting and Mann Benham Flexible Wills - Discretionary Trusts and the Frankland Trap Dealing with the Main Residence

4. Discretionary Trusts - Trust and Tax Aspects Definition of DT Typical Issues Tax Implications on Creation of Trust Tax During the Trust Tax at the End The perils of flexibility What rights do beneficiaries have? Exercising dispositive discretions Miscellaneous Points on the Exercise of Dispositive Powers

5. Melville and CGT Points for Trustees Melville Business / Agricultural Pitfalls Administering Estates for CGT Efficiency Problems with Discretionary Will Trusts Postponing Absolute Entitlement

6. The Home and Other Family Assets Lifetime Debt Scheme Other Possibilities

Publication abandoned. Announced with isbn - 0406973105
A Practitioner's Guide to Tax Efficient Will Drafting looks at the key tax aspects of will drafting, whilst offering tax-efficient planning guidance. Taking a practical approach, the book examines the key issues in a thematic way, with cross-references to tax-effective precedents in a comprehensive appendix.A very handy reference tool to those specialising in the tax aspects of will-drafting, it analyses some of the most recent trends and offers useful precedents. Also well recommended to those with a more general background by providing a good overview of some of the key trends in this area.""