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Private Client: Wills, Trusts and Estate Planning is a comprehensive and user-friendly examination of the legal and taxation implications arising from estate planning work within the private client department of a solicitors’ firm. The guide deals in a practical way with all the areas confronting the practitioner on a day-to-day basis, from tax and financial planning to the administration of trusts. Throughout the text, worked examples illustrate how to calculate the tax position of the client.
This new edition has been updated to take account of the new SRA Codes of Conduct and recent decisions on lifetime giving on behalf of persons who have lost capacity. The implications of the introduction of opposite sex civil partnerships are considered, and changes to entrepreneurs’ relief made by the Finance Act 2019 are addressed.