Wills: A Practical Guide (häftad)
Format
Häftad (Paperback / softback)
Språk
Engelska
Antal sidor
312
Utgivningsdatum
2019-09-16
Upplaga
2 Revised edition
Förlag
Wildy, Simmonds and Hill Publishing
ISBN
9780854902743
Wills: A Practical Guide (häftad)

Wills: A Practical Guide

Häftad Engelska, 2019-09-16
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This new edition of 'Wills: A Practical Guide' explains what is involved in making a will, with particular reference to avoiding those issues which often given rise to litigation. The book contains a concise description of the content of a will and the mechanics of signing and witnessing and is written by two experienced practitioners in a clear and user-friendly style. It provides a guide to not only what can be disposed of by will but to property which is subject to its own rules. Information is provided on the formalities for making a will, including the testator's capacity and related issues, particularly those involving the elderly, which may affect the validity of the will. The appointment of executors, trustees and guardians is considered along with the dispositive provisions typically contained in a will, including the use of trusts, creation of residences, gifts to children and so on. There are also sections on less common aspects of will-making but which often cause problems for practitioners including gifts for the benefit of pets, gifts to employees, gifts of business interests, mutual (as distinguished from mirror) wills, testamentary options, burial and other requests and dealing with property overseas. These matters are dealt with in the context of how a contentious will is now interpreted by the court in light of the Supreme Court's decision in Marley v Rawlings and other rules of construction. The importance of providing executors and trustees with appropriate powers and the need to modify what is implied by statute is dealt with, including the importance of making adequate provision for the application of income and capital when required. The inheritance tax implications of will planning and drafting are covered along with typical strategies for dealing with family wealth by making best use of the exemptions and reliefs available. This includes guidance on leaving the family home in a way that maximises use of the new residence nil rate band when available, as well as explaining how the often overlooked matter of the incidence of inheritance tax effects its burden on beneficiaries. There are illustrative case studies of tax efficient wills appropriate for testators with common will-making problems. There is also a whole chapter aimed at dealing with drafting pitfalls and, more importantly, how to avoid them. Problems are also caused if the existence of a will is uncertain and so there is a helpful section on storing and locating a will. The work also includes sections on revocation and the effect of alterations to wills. The book includes useful precedents and checklists. 'Wills: A Practical Guide' provides a concise summary of the law and practice of will-making for all those concerned in drafting wills.
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' ...an easy to use introduction for someone new to will writing or a useful reminder for the more experienced practitioner.' From a review in Law Society Gazette.

Innehållsförteckning

Preface 1 WILLS AND OTHER DEATH DISPOSITIONS 1.1 Why make a will? 1.2 What wills can give away 1.3 What wills cannot give away 1.4 Intestacy 2 RESTRICTIONS ON TESTAMENTARY FREEDOM 2.1 Introduction 2.2 Inheritance (Provision for Family and Dependants) Act 1975 2.3 Mutual wills 2.4 Contract to leave property by will 2.5 Proprietary estoppel 3 TESTAMENTARY CAPACITY AND INTENTION 3.1 Introduction 3.2 Testator's age and physical capacity 3.3 Testator's mental capacity 3.4 Testator's intention 3.5 Practical issues for the practitioner preparing the will 4 REQUIREMENTS FOR VALID EXECUTION 4.1 Introduction 4.2 A simple recipe for getting it right 4.3 Formalities in section 9 of the Wills Act 1837 4.4 Practicalities of execution 4.5 Codicils 4.6 Wills made outside England and Wales and section in 1 of the Wills Act 1963 4.7 Wills not subject to section 9 of the Wills Act 1837 5 REVOCATION OF WILLS 5.1 Freedom to revoke wills 5.2 Methods of revocation 5.3 Revocation by a later will or codicil 5.4 Revocation by destruction 5.5 Revocation by subsequent marriage or formation of a civil partnership 5.6 Effect of divorce and dissolution 5.7 Conditional revocation 5.8 Revocation and privileged wills 6 ALTERATION TO WILLS AND USE OF CODICILS 6.1 Alterations made before execution 6.2 Alterations made after execution 6.3 Use of codicils 7 CONSTRUCTION AND INTERPRETATION OF WILLS 7.1 Introduction 7.2 General principles of construction 7.3 Applying basic rules of construction 7.4 Using extrinsic evidence as an aid to construction 7.5 From which date does a will speak? 7.6 Omitting, changing and supplying words 7.7 Class gifts and the class closing rules 7.8 Defining children and other relatives 8 WHY GIFTS IN WILLS MIGHT FAIL 8.1 Reasons for failure 8.2 Disclaimer 8.3 Ademption 8.4 Lapse 8.5 Forfeiture 8.6 Beneficiary witnesses will 8.7 Uncertainty 8.8 Contrary to public policy 8.9 Gift induced by force, fear or undue influence 8.10 Doctrine of satisfaction 8.11 Abatement 9 WILLS DEALING WITH PROPERTY ABROAD 9.1 Problems caused by owning foreign property 9.2 Forced heirship 9.3 Community of property 9.4 The EU Succession Regulation 9.5 How many wills? 9.6 Helping clients to deal with local lawyers 10 LOCATING AND STORING WILLS 10.1 Storing wills 10.2 Locating lost wills 10.3 Obtaining probate in absence of the original will 11 APPOINTMENT OF EXECUTORS AND TRUSTEES 11.1 Why appoint executors? 11.2 Executors distinguished from administrators 11.3 Drafting the executor's appointment 11.4 Who can be appointed? 11.5 Remuneration of executors 11.6 How many executors? 11.7 Executors as trustees 11.8 Limited and special appointments 11.9 Conditional, substitute and alternative appointments 11.10 Failure of appointment - divorce/annulment, renunciation and uncertainty 11.11 Protecting executors and trustees 11.12 Some other issues relating to executors 12 APPOINTMENT OF TESTAMENTARY GUARDIANS 12.1 Introduction 12.2 Who can appoint a testamentary guardian? 12.3 Requirements for a valid appointment 12.4 When does an appointment take effect? 12.5 Consequences for the guardian 12.6 Funding for guardians and trust funds 13 LEGACIES 13.1 A word on terminology 13.2 Types of non-residuary legacy 13.3 Methods of making gifts 13.4 Particular recipients 13.5 Subject matter of legacies 13.6 Relieving provisions and other qualifications attached to gifts 14 DEALING WITH THE HOME AND LAND 14.1 Initial considerations before advising the testator 14.2 Points relevant to all testamentary gifts of land 14.3 Choices for the testator 15 RESIDUARY GIFTS INCLUDING RESIDUARY TRUSTS 15.1 Need for an effective gift of residue 15.2 Value of residue uncertain 15.3 Calls on residue 15.4 Is a trust of residue always necessary? 15.5 Residuary provision 16 IMPORTANCE OF INHERITANCE TAX 16.1 Importance of inheritance tax 16.2 Death estate 16.