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"Private Client: Wills, Trusts and Estate Planning" is a comprehensive and user-friendly examination of the legal and taxation implications arising from estate planning work within the private client department of a solicitor's firm. The guide deals in a practical way with all the areas confronting the practitioner on a day-to-day basis, from tax and financial planning to the administration of trusts. Throughout the text, worked examples illustrate how to calculate the tax position of the client. This new edition has been fully revised to take account of the very substantial changes to the inheritance tax treatment of trusts made by the Finance Act 2006, the changes to settlor interested trusts, the new definition for non resident trusts and the clarification of CGT treatment of trusts created by post death variation. The book also covers the coming into force of the Civil Partnership Act , the Gender Recognition Act 2004, the effect of the decision in Re Rogers on appointing solicitors as executors and the changes arising in pensions from "A day".
"Private Client: Wills, Trusts and Estate Planning" is a comprehensive and user-friendly examination of the legal and taxation implications arising from estate planning work within the private client department of a solicitor's firm. The guide deals in a practical way with all the areas confronting the practitioner on a day-to-day basis, from tax and financial planning to the administration of trusts. Throughout the text, worked examples illustrate how to calculate the tax position of the client. This new edition has been fully revised to take account of the very substantial changes to the inheritance tax treatment of trusts made by the Finance Act 2006, the changes to settlor interested trusts, the new definition for non resident trusts and the clarification of CGT treatment of trusts created by post death variation. The book also covers the coming into force of the Civil Partnership Act , the Gender Recognition Act 2004, the effect of the decision in Re Rogers on appointing solicitors as executors and the changes arising in pensions from "A day".
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