Butterworths Wills Probate and Administration Service

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Commentary

In this Issue 135 August 2024 Binder 1 Division A2 – Incapacity Chapter 1: The Mental Capacity Act Chapter 4: Advance Decisions Chapter 5: Statutory Wills Division A3 – European Materials Chapter 1: Estate Planning in the European Context Division CI – Inheritance Tax: Narrative Chapter 1: The Charge of Inheritance Tax Chapter 2: Lifetime Transfers Chapter 3: Gifts with Reservation Chapter 4: Inheritance Tax on Death Chapter 5: Exemptions Chapter 6: Valuation Chapter 7: Reliefs Chapter 9: Calculation and Payment of Tax Chapter 10: Accountability Chapter 11: Incidence of Tax Division CII – Capital Gains Tax: Narrative Chapter 1: General Principles of Capital Gains Tax Chapter 2: Capital Gains Tax in the Year of Death Chapter 3: Capital Gains Tax During the Administration of an Estate Chapter 4: Capital Gains Tax During the Administration of a Trust Division CIII – Income Tax: Narrative Chapter 1: General Principles of Income Tax Chapter 2: Self-Assessment Chapter 3: Income Tax During the Administration of an Estate Chapter 4: Income Tax During the Administration of a Trust

Contributors

Nazreen Pearce Nazreen Pearce , LLB (London), BA (Hons), Barrister of Inner Temple, Circuit Judge on the South Eastern Circuit (Retired)  Editor
Cherry E. Wright , LLB (London), Solicitor (Hons), STEP, Partner, Hugh James (retired)  Emeritus editor
R T Oerton , Solicitor (Hons), Sir George Fowler Prizeman, Consultant with Bircham & Co (now Bircham Dyson Bell) (retired)  Emeritus editor
Michael Parkinson , LLB (Hons) (Dunelm), Solicitor, Partner, Russell-Cooke LLP  Editor
Jacob Ward  Editor
Simon Ennals , Solicitor, Essential Rights Legal Practice, part-time chairman of Social Security Appeals Tribunal  Editor
Lynnette Bober Lynnette Bober , MA (Cantab), ACA, CTA, Director, Private Client Tax, Rawlinson & Hunter  Editor
A M Wilton , LLB, Senior Lecturer in Law, Newcastle Law School, University of Newcastleupon- Tyne  Emeritus editor
Gordon R Ashton , LLB (Manchester), Solicitor, District Judge on the Northern Circuit, Deputy Master of the Court of Protection (retired)  Emeritus editor
Laura Dadswell Partner  Editor
Martin Davey , LLB, Honorary Research Fellow, formerly Senior Lecturer in Law, University of Manchester  Editor
Charles Lloyd Charles Lloyd , LLB (Exon), Solicitor, Partner, Macfarlanes LLP  Editor
Clive V. Margave-Jones , MA, LLM (Cantab), Solicitor (Hons), Principal, Margraves; Lecturer (part–time) University College of Wales, Aberystwyth  Editor
Simon Jennings , MA (Oxon), FCA, TEP, Partner, Rawlinson & Hunter, Chartered Accountants  Editor
David T. Davies ,RD, BA, FTII, Solicitor, Senior Partner Penningtons Solicitors LLP (retired)  Emeritus editor
Jonathan Pratt  Editor