Abstract: Part 1 Introduction: general considerations inheritance tax on death inheritance tax exemptions and reliefs for works of art etc, business property, agricultural property and woodlands inheritance tax on lifetime gifts, availability of potentially exempt transfers and exemptions and property subject to a reservation inheritance tax considerations in drafting wills matrimonial home in relation to will drafting considerations in framing the trusts of the residuary estate post-death variations and disclaimers domicile, inheritance tax and double taxation relief inheritance (provision for family and dependants) Act 1975 inrelation to testators testamentary matters concerning children the enduring power of attorney. Part 2: Complete will precedents, capital tax mitigation memorandum and sample letters. Part 3: Forms, clauses and aids. Part 4: Post-death deeds and miscellaneous precedents.
Publication Year: 1991
Publication Date: 1991-01-01
Language: en
Type: book
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