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 IHT implications of the abolition of the lifetime allowance announced in the Budget, the changes to the annual exemption for CGT and the temporary changes to SDLT, the changes announced for 2024/25 in relation to the taxation of low income trusts, additions to the schedule of exclusions from the need to register trusts, and the decision of the German Federal Court in German Federal Court Decision IV ZR 110/21 in relation to the EU Succession Regulation.
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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