A Modern Approach to Wills, Administration and Estate Planning


CURRENCY Third Edition, June 2015
Archived 5th July 2018

Written by leading lawyers in the field, this popular guide to the tax efficient drafting of wills, estate planning and administration provides practitioners with help and guidance, and discusses the typical problems and pitfalls that may be encountered in practice. The precedents have been carefully selected to deal in a straightforward fashion with the common needs of clients.

The book begins by looking at the essential legal framework of wills, trusts and taxation through a combination of detailed and authoritative commentary, worked examples and expertly drafted precedents. It then examines specific topics including: transferable nil rate band, using IPDIs, provision for children, pilot trusts, gifts, APR and BPR, instruments of variation and disclaimer, and tax efficient administration.

This edition has been extensively revised and includes coverage of:
Three new chapters covering Donatio Mortis Causa, the Intestacy Rules and Inheritance Act claims
Important new case-law such as the Supreme Court decisions in Marley v Rawlings and Pitt v Holt
New legislation including the Trusts (Capital and Income) Act 2013, Inheritance and Trustees’ Powers Act 2014, Finance Acts 2013–2015, Marriage (Same Sex Couples) Act 2013, and the EU Succession Regulations
Recent and proposed changes to the tax statutes especially the proposed extension of DOTAS and the new rules for the taxation of relevant property settlements


 Chris Whitehouse Author
Professor Lesley King LL.B., Dip. Crim., Solicitor Author