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Seven per cent of people in the UK leave gifts to charities in their wills. The total value of these legacy gifts is almost £2 billion per annum. Charity legacy professionals and solicitors play a crucial part in ensuring this generosity achieves its purpose.
Charities as Beneficiaries provides practical guidance on issues arising from the drawing up wills, the administration of estates, will trusts and taxation where a person wishes to benefit a charity. In particular, it explains the roles and obligations of solicitors and charity legacy professionals in order to promote greater understanding of how they can work together to maximise the efficiency and value of bequests to charity and minimise the cost of estate administration.
This third edition has been comprehensively updated by expert contributors drawn from the Private Client Section Executive Committee and Wills and Equity Committee of the Law Society, the Institute of Legacy Management, and solicitors in private practice.
The appendices also contain useful precedents, guidance and resources to assist busy practitioners.