This book is the first extensive treatment of deathbed gifts in English law to be published. Such gifts are sometimes made by donors who, when facing impending death, transfer their property conditionally on death. It is a fascinating area of the law containing rules which have their origins in Roman Law, and which have continued to be been developed in modern law combining aspects of the laws of succession, trusts and personal property. Deathbed Gifts provides a detailed exposition and analysis of the current rules. It also traces the origins of the law and examines its continued development by the courts. The subject is represented by a rich case law including recent Court of Appeal decisions; a comprehensive summary of the case law is included.

The revision of the introduction to inheritance law offers among other things up-to-date information on the forthcoming legislative reform of the inheritance law, the law of limitation of claims, decisions from the constitutional court on testamentary freedom ("Hohenzollern") and on the right to a compulsory portion and provides information on inheritance law developments in European law. The commentary on A1922 focuses on the interfaces between inheritance law and company law and legal succession in public law positions. Succession in accordance with the law of life partnerships is also shown under statutory succession. The latest case law on transitional social security regulations is also taken into account in the context of rights to disclaim an estate. The new fees law for the curators of estates is also explained.

Planning how to pass your estate on doesn't have to mean complications, legal jargon and huge bills. "Wills, Probate and Inheritance Tax For Dummies, 2nd Edition" takes you through the process step-by-step and gives you all the information you need to ensure that your affairs are left in good order. It shows you how to plan and write your will, minimise the stress of probate, and ensure that your nearest and dearest are protected from a large inheritance tax bill.

Discover how to: Decide if a will is right for you Value your assets Leave your home through a will Appoint executors and trustees Choose beneficiaries Draw up a DIY will Work out how inheritance tax works and if you're liable to it Find out what can and can't be taxed

A practical, empowering guide to navigating your partner's diagnosis of a terminal or life-limiting illness, or death. Receiving the news that your partner has a terminal or life-limiting illness, or has died unexpectedly, is among the worst experiences in life. At a time when you are least able to cope, you are faced with a multitude of difficult decisions, some of which must be made quickly. What you need is a friend who has experienced everything you are about to face, who can support you as you navigate some tough, important choices. This book is that friend. There is plenty of information out there but where to start looking? What information is needed and how can it be accessed? What decisions are essential in the immediate term and what can be left until later? Throughout the book, the emphasis is on protecting and supporting those left behind by presenting almost every choice you may need to make and the possible implications of each decision. You will learn: - The importance of creating a will, arranging power of attorney, organising advanced decisions of treatment, and even getting married or entering a civil partnership - What you are entitled to from the state, the NHS and your employer - How to stabilise your finances and prepare to run a household alone - Where your partner ought to be during treatment and/or palliative care, and how to go about achieving this - Which decisions need to be made after death, from planning the funeral to accessing your partner's estate - How to navigate the grieving process and take control of a happy future No matter where you are in the process, How to Survive Losing a Loved One is a comprehensive, practical and empowering guide to coping with your partner's terminal illness and death, and building the next chapter in your life.

Several Member States of the European Union have concluded treaties and conventions with Third States dealing with questions of succession law in cross-border matters. Some of these treaties originate from the beginning of the 20th century and are outdated. The European legislator, however, cannot supersede these treaties and conventions unilaterally with its regulations, in fact they enjoy priority over the European Succession Regulation. The harmonizing effect of European private international law is hence endangered, the more so, as these treaties and conventions often cover large groups of third State nationals in the respective Member State. This book analyzes the background, scope and practical impact of bilateral treaties and multilateral conventions concluded by selected Member States of the European Union with third States, both from the European and the third State perspective. It evaluates the impact of these treaties and conventions on the functioning of the European Succession Regulation and the possibilities to facilitate the interplay between these instruments and European private international law.

The fate of the dead is a compelling and emotive subject, which also raises increasingly complex legal questions. This book focuses on the substantive laws around disposal of the recently deceased and associated issues around their post-mortem fate. It looks primarily at the laws in England and Wales but also offers a comparative approach, drawing heavily on material from other common law jurisdictions including Australia, New Zealand, Canada and the United States. The book provides an in-depth, contextual and comparative analysis of the substantive laws and policy issues around corpse disposal, exhumation and the posthumous treatment of the dead, including commemoration. Topics covered include: the legal frameworks around burial, cremation and other disposal methods; the hierarchy of persons who have a legal duty to dispose of the dead and who are entitled to possession of the deceased's remains; offences against the dead; family burial disputes, and the legal status of burial instructions; the posthumous use of donated bodily material; and the rules around disinterment, and creating an appropriate memorial. A key theme of the book will be to look at the manner in which conflicts involving the dead are becoming increasingly common in secular, multi-cultural societies where the traditional nuclear family model is no longer the norm, and how such legal contests are resolved by courts. As the first comprehensive survey of the laws in this area for decades, this book will be of use to academics, lawyers and judges adjudicating on issues around the fate of the dead, as well as the death industry and funeral service providers.

Risk and Negligence in Wills, Estates, and Trusts provides essential guidance for all will draftsmen. It offers in-depth analysis of negligence and wills, together with commentary on safe practice and the avoidance of risk. Together the areas covered provide a framework for the safe practice that is now essential in this much disputed area of work. This updated edition examines the new developments in will preparation and what is needed for safe practice as well as the important cases since the last edition. This work contains indispensable practical guidance, tailored to meet the demands of all those involved in wills, trusts, and estates and disputes relating to them. Practical advice in establishing best practice to avoid disputes is given and the appendices include practical forms and checklists to assist this. In addition there is analysis of the allied subjects of estate and trust administration and commonly encountered problem areas. A section also concentrates on duties in relation to taxation aspects of this work. Negligence and private client work is a fast developing area of modern law. The recent financial crisis has helped to focus attention closely on what risk is and how it should be managed. This has not merely been in the financial sector but in all areas of business. The legal profession has seen some major financial failures and an operating climate that is increasingly difficult. The rise in PI claims, the insurers' restrictions on cover, and the increased cost of cover have led to an increased focus on professional ability and risk management. Therefore, knowledge of the risks, what constitutes safe practice, and how to manage risk, are essential for anyone practising in this area.

Highly regarded, and cited in a number of judgments, Thomas on Powers is concerned with the general principles and doctrines governing or affecting the creation, exercise, and operation of powers in private law, and provides a discursive, intellectual analysis of the principles underlying the problems commonly encountered by practitioners. The first edition of Thomas on Powers was published in 1998 as part of Sweet & Maxwell's Property and Conveyancing Library. This new edition both updates the original work and expands the scope of the book significantly to include coverage of offshore trusts and current trusts issues such as fiduciary powers, protectors, and "shams". Thomas on Powers provides extensive coverage of recent statutes dealing with trustee delegation; developments to the law relating to pension schemes; and cases relating to the rule in Hastings-Bass, which has had a series of contentious recent decisions. This edition includes expanded discussion of case law from Commonwealth countries and focuses more on the numerous judgments from offshore jurisdictions, some of which raise novel questions and issues. The book also includes an increased emphasis on the specific legislation of offshore trusts, where practical problems centred around the creation and exercise of trustee powers have become very important. This edition covers the problematic interaction of powers of revocation and sham trusts; the scope and effects of powers of amendment; the powers and role of protectors of offshore trusts; and the powers of directors of companies; and the relationship between fiduciary powers in private law and powers exercised by public bodies.

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,

Plan ahead: estate planning to secure your wishes Estate Planning is your overview of the estate planning concepts that are necessary to consider when advising your clients about the different facets of wealth transfer planning. This fundamental reference presents the basic estate, gift, and trust planning ideas in a descriptive and accessible manner allowing you to easily and conveniently access the information you need when you need it. This essential text covers the development of estate planning strategies for your clients, the fundamentals of the federal transfer tax system, relevant federal income tax rules, lifetime donative asset transfers, gratuitous property transfers at death, generation-skipping transfers, special property transfer planning considerations, and post-mortem planning. When done effectively, estate planning enables your clients to make both lifetime and testamentary transfers of assets to beneficiaries of their choice. In the process, strategic, successful estate planning strategies conserve wealth for these beneficiaries, who are often family members of the client. Leveraging the right methods of estate planning can ensure that you achieve your client's objectives. * Explore the fundamentals of estate planning as they relate to wealth transfer planning * Dive into special property transfer planning considerations, including community property, life insurance, charitable transfers, closely held corporations, etc. * Better serve your clients by having access to relevant, easy to navigate information on estate planning best practices * Reinforce these new ideas with a comprehensive test bank Estate Planning is your guide to estate planning concepts that help you protect your assets during wealth transfer and prepare for your assets to change hands as smoothly as possible.

Konflikte im Zusammenhang mit dem Themenkomplex Erben und Vererben sind unumganglich und Alltag in der Praxis des erbrechtlich tatigen Anwalts. Fur Erblasser kann sich nun die Frage stellen, ob die Aufnahme einer Schieds- oder Mediationsklausel in die geplante Verfugung von Todes wegen die Entstehung von Konflikten vermeiden oder reduzieren kann. Ebenso ist fraglich, ob die Erben oder Vermachtnisnehmer uberhaupt verpflichtet werden koennen ihren erbrechtlichen Streit durch ein Schieds- oder Mediationsverfahren beilegen zu mussen. Bei der Beantwortung dieser Fragen muss zuerst der erbrechtliche Konflikt naher betrachtet werden und anschliessend versucht werden, die Schieds- und Mediationsklausel rechtsdogmatisch einzuordnen. Nur so ist es moeglich, diese im System des Erbrechts zu platzieren und die Fragen nach der Rechtswirksamkeit einer letztwilligen Schieds- oder Mediationsklausel zu beantworten.

Das Buch befasst sich mit einem Teilbereich der Rechtsnachfolge in Familienunternehmen. Das Bestimmungsvermachtnis gibt dem Erblasser die Moeglichkeit, in seinem Testament einen Kreis von Vermachtnisnehmern zu benennen und die endgultige Bestimmung des Vermachtnisnehmers und Unternehmensnachfolgers nach seinem Tod auf einen Dritten zu ubertragen. Auf diese Weise erlangt der Erblasser die Moeglichkeit, dass auch nach dem Erbfall eintretende Umstande bei der Rechtsnachfolge in das Unternehmen Berucksichtigung finden koennen. Im Zentrum der Untersuchung steht die Frage, welche Rechte das Bestimmungsvermachtnis den beteiligten Personen vermittelt und wie der Erblasser durch eine gezielte Testamentsgestaltung Einfluss auf die jeweiligen Rechtspositionen nehmen kann, um eine moeglichst sachgerechte Nachfolgeplanung sicher zu stellen.

The book deliberately sets out to bridge the gap between the people using the Court and the professionals who advise them so that all involved can make fully informed decisions about money and welfare at what can be a stressful time. Using plain English, it demystifies the law, language and procedure and is enhanced by a raft of invaluable flowcharts, tables and model documents that help put the guidance into practice. While accessible to the non-lawyer the book also provides the professional legal adviser with a quick, clear first point of reference.

This invaluable book really will enable you to prepare your own will. It will alert you to the many and broad ranging matters you should consider, and covers factual and legal requirements and technicalities in language that the lay-person can understand. Author, Gordon Bowley, draws on his thirty years as a family solicitor to suggest the best and most effective ways of ensuring that your estate is easy to deal with by those you leave behind and that it goes to those who you want to benefit. This revised and updated 4th edition includes changes in recent legislation and case law. It includes: - Advice on choosing executors - Specimen forms, sample wills and sample clauses - A glossary clearly explaining any necessary legal terms - Guidance on inheritance tax and tax saving in your will - Information on Living Wills and Powers of Attorney

Written by leading lawyers in the field, this popular guide to the tax efficient drafting of wills, estate planning and administration provides practitioners with help and guidance, and discusses the typical problems and pitfalls that may be encountered in practice. The precedents have been carefully selected to deal in a straightforward fashion with the common needs of clients. The book begins by looking at the essential legal framework of wills, trusts and taxation through a combination of detailed and authoritative commentary, worked examples and expertly drafted precedents. It then examines specific topics including: transferable nil rate band, using IPDIs, provision for children, pilot trusts, gifts, APR and BPR, instruments of variation and disclaimer, and tax efficient administration. The authors narrative commentary is supplemented by 40 precedents which are included on an accompanying CD-ROM, allowing users to download and adapt each document as necessary.

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 longest running law revision series, trusted by students for over 30 years, Nutshells present the essentials of law clearly and concisely in a memorable and user friendly way. The ideal companionboth for getting up to speed with a new topic of law and preparing for law exams. This is the law in a nutshell!