Förlagets beskrivning
Revised and fully updated, the fifth edition of A Practitioner's Guide to Wills provides a practical and comprehensive reference for all those concerned in drafting and interpreting wills, and in giving effect to their provisions. Among matters considered in the fifth edition are: * What are the requirements for the virtual witnessing of wills executed during the Covid-19 pandemic? * What can be done to help prevent a successful challenge to a will if the testator's capacity or intention might be an issue? *To what extent can the terms of a will give rise to a need to register a trust with HMRC? * What are the pitfalls if creating a will trust where it is hoped to claim the inheritance tax residential nil rate allowance? * Do nil rate band discretionary trusts still have a purpose in estate planning? * How does the court now deal with disputes over the interpretation of wills in light of Marley v Rawlings and family provision claims after Ilott v Blue Cross? The book also contains an extensive range of specimen clauses and model wills are set out in a separate appendix. All precedent material in the book is included on the accompanying CD-ROM
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A Practitioner's Guide to Wills
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