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OverviewThe 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. Full Product DetailsAuthor: Lesley King , Keith Biggs , Peter Gausden , Meryl ThomasPublisher: Wildy, Simmonds and Hill Publishing Imprint: Wildy, Simmonds and Hill Publishing Edition: 3rd Revised edition Dimensions: Width: 15.20cm , Height: 2.30cm , Length: 22.90cm Weight: 0.920kg ISBN: 9780854900725ISBN 10: 0854900721 Pages: 450 Publication Date: 01 November 2010 Audience: Professional and scholarly , Professional & Vocational Replaced By: 9780854902040 Format: Hardback Publisher's Status: Active Availability: In Print This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsReviewsAuthor InformationLesley King is a solicitor, and a principal lecturer at the College of Law. Keith Biggs was formerly District Probate Registrar at Winchester, and is now a consultant on common form probate. Peter Gausden was formerly a principal lecturer at the College of Law. He is now a consultant solicitor at Rowlinsons. Meryl Thomas is Professor in Property Law at Birmingham City University, and Visiting Professor in Succession at the Institute of Law in Jersey Tab Content 6Author Website:Countries AvailableAll regions |