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McMeel on the Construction of Contracts: Interpretation, Implication and Rectification

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Making Gifts of Assets: The Legal Considerations


ISBN13: 9781784462055
Published: May 2024
Publisher: Law Society Publishing
Country of Publication: UK
Format: Paperback
Price: £90.00



In stock.

Making Gifts of Assets is an essential yet user-friendly guide for private client, company, commercial and conveyancing solicitors that pulls together all the key considerations when advising on making gifts into one concise volume.

Areas covered include risk, tax implications, capacity issues, undue influence, deliberate deprivation and how to avoid negligence claims relating to such work.

Key features and benefits:

  • Practical examples illustrating tax and estate planning with gifts
  • References to relevant recent case law
  • Useful appendix material such as the relevant Law Society practice notes and guidance from the Office of the Public Guardian

Subjects:
Wills and Probate, Taxation
Contents:
1. Introduction
2. Capacity to make gifts
3. Challenges to gifts
4. Gifts by deputies and attorneys
5. Inheritance tax and gifts
6. Gifts with reservation of benefit and pre-owned asset charges
7. Capital gains tax and gifts
8. Other tax concerns with gifts
9. Gifts to avoid care fees
10. Bankruptcy and gifts
11. Gifts to trusts
Appendices