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.

The Law of Wills, Second Edition, is a comprehensive and in-depth account of the law of wills, including the procedures and practices required in the making of a will. Comprehensively revised since the first edition and with the inclusion of useful precedents this book will be an essential tool for every solicitor dealing with and advising on wills. Since the first edition various Act of the Oireachtas have been passed that impinge on the law of wills and the making of wills, such as the Land and Conveyancing Law Reform Act 2009, Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, Charities Act 2009 and Finance Act 2010, and also Statutory Instruments, Case Law and Probate Office Updates. The Law of Wills, Second Edition, adopts a unique three-stage approach to the making of wills. The first stage involves the taking of instructions by the testator's solicitor for the preparation of his or her will. The second stage involves the preparation of the will in accordance with the information provided by the testator in the instructions sheet; wills precedents may be used as guidelines when translating the testator's wishes into the language of wills. The third stage involves the knowledge and approval by the testator of contents of his or her will followed by the execution of the will in accordance with s.78 of the Succession Act 1965. The Law of Wills, Second Edition, also considers in depth applications for grants of probate by executors, and the administration and distribution of a deceased's estate. It also deals with probate actions challenging the validity of wills, administration actions by beneficiaries regarding their rights and interests in wills, s 117 applications by children of a testator for proper provisions out of the deceased's estate, construction suits to interpret provisions of a will, and equitable claims that may be brought against the estate in the form of proprietary estoppel or remedial constructive trusts.

The fourth edition of A Practitioner's Guide to Probate and the Administration of Estates is a practical and comprehensive guide to all forms of non-contentious probate applications, completion of Inheritance Tax Accounts and the administration of estates. The book is packed with hints and tips and an accompanying CD-ROM contains a comprehensive set of precedent forms, enabling practitioners to adapt precedents for their own use. The authors provide careful explanations of every step in the procedure for winding up the estate of a deceased person, from taking initial instructions to the final distribution of the estate and closing the file. The book opens with advice on meeting the client and taking proper instructions; moving on to tracking down the assets and liabilities which comprise the estate; completing inheritance tax forms and obtaining any available reliefs and allowances; questions concerning wills and intestacies; applying to the probate registries; discretionary orders; obtaining grants of representation; collecting in the paying debts and liabilities; identifying the beneficiaries and paying the legacies; finalising the tax situation; and distributing the residue of the estate. This new edition has been completely revised with practice and procedure brought up-to-date,

An update of the annotation to the original Powers of Attorney Act 1996 to take into account the recent signing into law of the Assisted Decision-Making (Capacity) Act 2015, which provides for new types of persons who can care for those losing their mental capacity and who can now make healthcare and a number of legal decisions on their behalf. This Act provides for the reform of the law relating to persons who require or may require assistance in exercising their decision-making capacity, whether immediately or in the future and as such, changes the face of the law in this area. New to this edition The 1996 Act will be annotated, amended and fully consolidated to reflect the new 2015 legislation mentioned above and it?s resounding impact on the law of Powers of Attorney. The new Act provides for a different sort of EPA after the 2015 Act comes into operation. Except for section 76 of the 2015 Act, the 2015 Act shall not apply to enduring powers created under the 1996 Act. This means that for some extended time there will be two types of EPA, one made under the 1996 Act and the other made under the 2015 Act. This text will reproduce the entirety of the material in the book referring to the 1996 Act, and the entire part of the 2015 Act relating to EPAs, with some cross referencing. The book will therefore have two parts, and there will be an introduction to each part.