Wills, Administration and Taxation Law and Practice

by Anthony King (Author), JohnBarlow (Author), Lesley King (Author)

• Used

  Paperback
  2011

  $4.82

  Wills, Administration and Taxation Law and Practice applies a practical approach to a subject which forms a large part of the work of many solicitors. It deals comprehensively with tax considerations, the substantive law and also covers drafting, probate practice and procedure. Provides invaluable guidance for both students studying the LPC or BVC and those new to practice. Uses precedents, examples of frequently used forms and worked examples to present a clear, practical picture of the operation of the law. Deals fully with the changes to CGT introduced in 2010/11 including the introduction of the 28% rate payable by personal representatives and trustees. Covers the implications of the 50% rate of income tax payable by many trusts. Includes a wealth of key case law, for example recent decisions on statutory and mutual wills.

• Used

  Paperback
  1992

  $3.25

  With the emphasis on a practical approach to the subject, this edition sets out the substantive law, tax considerations, will drafting and detailed procedures of a subject which forms a large part of a solicitor's work. To assist the reader, a selection of useful precedents and examples of frequently-used forms are provided. The authors tackle drafting problems which commonly occur in practice. The text is paragraphed for ease of reference and uses worked examples. Each section presents a clear picture of the operation of the substantive law. Where appropriate, the relevant taxation provisions are fully discussed. The book takes account of a number of changes including new probate fees, new regulations affecting those estates which do or do not require delivery of an Inland Revenue Account, and new directions as to oaths where a firm of solicitors is appointed to act as executors. The authors have incorporated recent cases on family provision, business property relief and a number of cases on the validity of wills in relation to execution.