Private Client: Wills, Trusts and Estate Planning is a comprehensive and user-friendly examination of the legal and taxation implications arising from estate planning work within the private client department of a solicitors’ firm. The guide deals in a practical way with all the areas confronting the practitioner on a day-to-day basis, from tax and financial planning to the administration of trusts. Throughout the text, worked examples illustrate how to calculate the tax position of the client.
The text has been fully amended to take into account the reduction of the annual exempt amount for CGT and the temporary changes to SDLT, the changes to the taxation of low income trusts, and the proposals of HM Treasury following the consultation on the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘Improving the effectiveness of the Money Laundering Regulations’), part of which relates to the Trust Register. A Stop Press item is included to identify the major Private Client changes introduced by the Rachel Reeves Budget in October 2024.
Contents
Private Client – An Introduction
Financial Planning
Enduring Powers of Attorney, Lasting Powers of Attorney and Living Wills
Estate Planning
Introduction to Settlements
Lifetime Settlements: Common Drafting Points
Drafting Beneficial Interests
Accumulation and Maintenance Settlements
Trust Advances and Appointments
The Exercise of Powers of Advancement and Appointment
Basic Will Drafting
Will Trusts
Post-Death Arrangements
Trust Administration
The Overseas Dimension
Appendices
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