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£76.00

The Law Society Varying the Disposition of an Estate after Death

Name: Varying the Disposition of an Estate after Death
Brand: The Law Society
Price: 76.0 GBP
Availability: InStock

Law

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Description

This book provides invaluable help to those advising clients about the opportunities, implications and pitfalls of varying the disposition of estates using variations and disclaimers. Altered personal circumstances or legislative changes, often mean that the way in which property has been left on death is unsatisfactory and can be improved. Inheritance tax, capital gains tax, income tax, stamp duty, trusts and their implications are fully considered. The book explains the alternative provisions available (IHTA 1984, s.142, s.143 and s.144); the requirements and formalities; what can be achieved by each section of the Act and what could cause potential problems. The second edition has been fully updated to include: The Trust Register and the treatment of trusts created by variation The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021 and the Charities Act 2022 Latest case law Changes to the CGT manual A new chapter on rectification of defective wills A full suite of precedents for deeds of variation and related issues.

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Product Specifications

Brand: The Law Society
Format: paperback
ASIN: 1784462292
Category: Books > Subjects > Business, Finance & Law > Law
Domain: Amazon UK
Release Date: 31 May 2024
Listed Since: 21 February 2024

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The Law Society Varying the Disposition of an Estate after Death

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