Ninety-three per cent of people who have made a will in the UK have not included any provision for their digital assets when they die. It is therefore vital that all practitioners involved in drafting wills and estate planning discuss with their clients what will happen to their digital estate on their death. This book explains the practical and legal aspects of planning for and administering a digital estate: * what constitutes a digital asset; * digital assets and the law; * how to consider digital assets when drafting wills; * dealing with digital assets after death; * the digitisation of wills and will signing; and * financial abuse and digital assets. The book provides guidance and precedents for dealing with digital assets when drafting wills and also covers issues such as the risks for solicitors, data security, access rights and valuing digital assets. A template for a digital assets inventory is also included.

This title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible. As well as background to trusts and trustees powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them- these cause practitioners the biggest headache. There are also important chapters in residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with. The commentary is updated in line with recent important case developments including Routier, and Quentin Skinner. The impact of Brexit, and Covid-19, including the Stamp Duty holiday, is covered, as is the introduction of new intestacy rules in February 2020, and the impact of the new money laundering regulations on trusts. Recent changes to the Inheritance Tax Act 1984 (s.48(3) (excluded property) and s. 81 (settlements)) are also covered. This new edition contains a significant number of new worked examples to illustrate the points made in the commentary. A digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - [email protected]

Poems from South Korea - Land of the Morning Calm

In Performance Intelligence at Work, Dr Julie takes the principles of sport psychology that help athletes excel and applies them to business. Renewed takes those same principles and shows the Biblical foundation for them. Thoughts lead to actions and actions lead to results. To give God our best, we must choose thoughts that align with that desired result.