Wills, administration and taxation : a practical guide
著者
書誌事項
Wills, administration and taxation : a practical guide
Sweet & Maxwell, 1990
4th ed
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注記
Includes index
内容説明・目次
内容説明
Covering material included on the syllabus for this area of the Law Society's Final Examination course, this text addresses substantive law, tax considerations, will drafting and procedure. This edition also discusses 1990 taxation changes, including independent taxation of husbands and wives.
目次
- Introduction - what to do after death
- is there a valid will?
- intestacy
- inheritance tax
- capital gains tax
- income tax
- taxation of trusts and settlements
- grants
- probate jurisdiction
- obtaining the grant
- powers and duties of personal representatives
- practical considerations during administration
- duties of solicitors
- protection of personal representatives
- the payment of debts
- legacies and devises
- completing the administration
- post-mortem alteration
- the inheritance - the Provision of Family and Dependents Act 1975
- disposing of property other than by will
- planning and drafting a will.
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