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Beskrivelse
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.
