A Practitioner's Guide to Wills. Questo articolo non è disponibile.A Practitioner's Guide to Wills

A Practitioner's Guide to Wills is a wide-ranging and thoroughly practical handbook for all concerned in drafting and interpreting wills, and in giving effect to their provisions. In the opening chapters, the authors expertly guide the reader through preliminary matters such as capacity and formal requirements, moving on to beneficiaries and legacies; gifts of businesses and land; and residuary gifts. There are chapters on revoking and altering wills; codicils; executors and trustees; overseas property; powers and discretionary trusts; income and interest; administrative provisions; construction; and much else. Later chapters deal with the inheritance and capital gains tax regimes, and include advice on tax-efficient will planning. A number of topical matters are dealt with in the course of the text; these include the case of Re Rogers and the appointment of solicitors as executors; and the provisions of the Charities Bill. The controversial changes to the taxation of settlements, introduced by the Finance Act 2006, are also covered, and a precedent for a gift of residue to young people for life with a power to advance capital is set out. Specimen clauses appear throughout the text; they have been revised and updated for adaptation by readers. Some model wills are also given. A Practitioner's Guide to Wills will prove a useful reference for all concerned in this important area of practice.

Professor Lesley King is a solicitor, and a principal lecturer at the College of Law. She is co-author of Wills, Taxation and Administration: A Practical Guide and editor of the Probate Practitioner s Handbook. She is also the wills and probate columnist for the Law Society's Gazette, and writes and lectures extensively on wills and related matters. Keith Biggs is also well known for his writings and lectures. For many years he was District Probate Registrar at Winchester, and is now a consultant on common form probate. He is co-author of the successful handbook, Probate and the Administration of Estates: The Law and Practice. Meryl Thomas, BA, LL.M. is a reader in law at the University of Central England. Her specialisations include trusts, property and pensions. She was the author of the original edition of A Practitioner's Guide to Wills, and, as consulting editor, has brought her expertise to this revised edition.