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This book is now Out of Print.
A new edition was published, see:
A Practitioner's Guide to Wills 4th ed isbn 9780854902040

A Practitioner's Guide to Wills 3rd ed

ISBN13: 9780854900725
New Edition ISBN: 9780854902040
Previous Edition ISBN: 9781898899853
Published: October 2010
Publisher: Wildy, Simmonds and Hill Publishing
Country of Publication: UK
Format: Hardback & CD-ROM
Price: Out of print

Wildy's Book of the Month - October 2010

This book will be shipped post free in the UK until the end of time

The third edition of this popular title provides a practical and comprehensive reference for all those concerned in drafting and interpreting wills, and in giving effect to their provisions.

The commentary is supported throughout by an extensive range of specimen clauses and model wills are provided in a separate appendix. All precedent material is included on the accompanying CD-ROM, enabling practitioners to adapt precedents for their own use.

Fully updated, A Practitioner's Guide to Wills features a new chapter on the use of Pilot Trusts and deals with the Mental Capacity Act 2005, Charities Act 2006 and Perpetuities and Accumulations Act 2009. It examines the impact of the legislative changes in recent years to tax planning, notably the new capital gains tax regime and the radical changes to the IHT treatment of trusts, particularly those affecting provision in wills for spouses and civil partners and children.

The impact on planning and drafting is also considered, together with the role that the nil rate discretionary trust might still have to play in financial planning notwithstanding the introduction of the transferable nil-rate band between spouses and civil partners.

The chapter on testamentary capacity has been fully revised in the light of the Mental Capacity Act 2005 and its effect on the application of the Banks v Goodfellow test as considered in recent cases including Re Perrins, Re Ritchie and Key v Key.

Family Law, Wills and Probate, Wildy, Simmonds and Hill

Table of Precedents
Table of Cases
Table of Statutes
Table of Statutory Instruments
Table of Conventions

1. Introduction
2. The Nature of a Will
3. Testamentary Capacity
4. Formal Requirements for the Creation of a Will
5. Beneficiaries
6. Beneficiaries Identified by Description or Relationship
7. Revocation and Alteration
8. Codicils, Revival and Republication
9. Executors and Trustees
10. The Disposal of the Body
11. Foreign Property or Domicile
12. Legacies
13. Gifts of Businesses
14. Gifts of Land
15. Conditions Attached to Gifts
16. Pilot Trusts
17. Gifts of Residue
18. Powers and Discretionary Trusts
19. Income and Interest
20. Abatement, Ademption, Election, Satisfaction and Conversion
21. Testamentary Options to Purchase
22. Administrative Provisions
23. Perpetuities and Accumulation
24. Construction
25. Failure of Gifts and Intestacy
26. Family Provision
27. Inheritance Tax
28. Capital Gains Tax
29. Settlements
30. Tax-Efficient Will Planning

A1 Complete Wills and Miscellaneous Precedents
A2 Nil Rate Band Discretionary Trusts with Debt/Charge Provisions