A Modern Approach to Wills, Administration and Estate Planning

By Christopher Whitehouse and Leslie King (Jordans, 2011)

ISBN 9781846612718

Publisher's Description: Written by leading lawyers in the field, this new publication is a guide to the tax efficient drafting of wills, administration and estate planning. It aims to provide practitioners with help and guidance on everyday estate planning and will drafting 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 common client needs. The book begins with an examination of the essential legal framework which underpins this area of practice looking in turn at wills, trusts and taxation through a combination of detailed and authoritative commentary, worked examples and expertly drafted precedents. It then examines specific topics including: The transferable nil rate band; Using immediate post-death interests; Provision for minor children; Pilot trusts; Instruments of variation and disclaimer; Tax efficient administration; Agricultural property relief/business property relief. The authors narrative commentary is supplemented by 40 precedents which are included on an accompanying CDROM, allowing users to download and adapt each document as necessary.

Tolley's Finance and Law for the Older Client

General Editor: Christopher Whitehouse

Also edited by Julia Abrey, Caroline Bielanska and Colin J. Russell (LexisNexis Butterworths, Ongoing)

Contributor: Joseph Goldsmith

ISBN 9780754502333

Publisher's Description: Published in association with STEP (Society of Trust and Estate Practitioners), this looseleaf is designed to help financial advisers, lawyers and accountants advise their elderly clients on a range of financial and legal topics.

It contains easy to access information that is both detailed and practical. Includes strong emphasis on financial matters, such as pensions, gifts and taxation.

The work contains ten main areas:-

• Financial Matters

• Capacity

• Will Drafting

• Accommodation

• Community and Residential Care

• Powers of Attorney

• The Court of Protection

• Living Wills

• Abuse

• Dying Tidily

Tolley's Administration of Estates

General Editors: Christopher Whitehouse and Lesley King (LexisNexis Butterworths, Ongoing)

ISBN 9780754508045

Publisher's Description: This book is endorsed by STEP. In this one volume not only are all the important legal aspects discussed, but also tax and accounts issues are fully covered - and a variety of useful examples of completed forms and accounts help to provide practical assistance. Written by a team of more than 20 distinguished authors, this practical and accessible guide provides full coverage of all aspects of estate administration and distribution.

Special topics also covered include chapters on heritage property, insolvent estates, pensions, and post-death variations and disclaimers. Published in association with STEP (Society of Trust and Estate Practitioners), this looseleaf service has been designed specifically to help all those involved with the day-to-day running of estates - not only lawyers but also others appointed as executors, such as accountants and bankers. Legacy managers working for charities will find this title of great practical assistance.

The Encyclopedia of Forms and Precedents - Volume 42 (2), 'Wills and Administration'

(LexisNexis Butterworths, 2007)

Contributor: Joseph Goldsmith

ISBN 9781405719322

Publisher's Description: The Encyclopaedia of Forms and Precedents is the leading source of non-contentious precedents in terms of the breadth and authority of its content. It covers everything that both the specialist and generalist practitioner is likely to encounter, offering access to an unrivalled collection of precedents covering all aspects of non-contentious work.

The work is both user-friendly and practical. It is fully indexed and cross-referenced and contains concise commentaries on the law, practical checklists and procedural tables. The contributors are leading authorities in their fields - solicitors, barristers, and academics from leading institutions. It is comprehensive, containing complete precedents, alternative clauses and official forms, together with ancillary documentation (model letters, etc) to provide the reader with useful supporting information.

The work is also flexible, adapting to changes in law and practice with the addition of new titles on a regular basis.

The Encyclopaedia of Forms and Precedents currently comprises a set of 90+ volumes, a Consolidated Index, a Consolidated Table of Cases and Statutory Materials, Form Finder and regular looseleaf updating. Efficient looseleaf servicing, covering relevant developments in both law and practice, means this source of precedents is regularly updated. Volumes are also revised and reissued on a regular basis and these are charged separately on publication.

The Encyclopaedia is also available on CD-ROM and online, bringing all the benefits of electronic delivery such as enhanced search facilities and hypertext links and making all the information in the Encyclopaedia readily accessible.

Drafting Trusts and Will Trusts: A Modern Approach

By James Kessler QC and Leon Sartin (Sweet & Maxwell, 2010)

ISBN: 9780414042926

Publisher's Description: Drafting Trusts and Will Trusts 10th ed offers an extensive selection of precedents to suit a wide range of trust requirements, and helps ensure practitioners can make the best tax planning judgements through the use of the correct trust.

The new 10th edition covers:-

• Accumulations and Perpetuities Act 2009
• STEP provisions, 2nd edition
• Finance Act 2009 & 2010
• New chapter on Family Limited Partnerships.

Additional Will Precedents for married testators and a will precedent dealing with business of agricultural property which were added at the request of many users of the current and past editions.

It also includes:-

• Discussion of recent HMRC guidance on transferable NRBs and new IHT forms
• Review of recent case law including HMRC v Clay (deductibility from income of trustees' management expenses), C v C (whether interest in discretionary trust is financial resource on divorce), Martin v Trigg (negligence in will drafting and taxation of index linked element in nil rate band trusts), Sammut v Manzi (interpreted of "per stirpes" in clause in will)
• Discussion of impact for drafting of Human Fertilisation and Embryology Act 2008.

Elderly Client Handbook (4th Edition)

Edited by Caroline Bielanska, Martin Terrell and Gordon R. Ashton (Law Society Publishing, 2010)

Contributor: Ruth Hughes (Chapter 5 on 'Legal Proceedings' and Chapter 6, jointly with Julia Krish, on 'The Elderly Client, Society and the Law')

ISBN: 9781853285349

Publisher's Description: Advising elderly clients requires an up-to-date knowledge of many varied areas of law and practice. The Elderly Client Handbook provides an accessible, single-volume guide to all the relevant law, including practical advice on running and marketing an elderly client practice.

This fourth edition has been comprehensively updated by a team of contributors drawn from the membership of Solicitors for the Elderly and experts in the fields of mental capacity, mental health and employment law. It takes account of the impact of significant changes made by the Mental Capacity Act 2005 and Mental Capacity Act 2007 on health and welfare decisions.

The book also includes analysis of the:-

• Legal Services Act 2007

• Solicitors’ Code of Conduct 2007

• Pensions Act 2007

• Welfare Reform Act 2007

• Local Government and Public Involvement in Health Act 2007

• Health and Social Care Act 2008

• Safeguarding Vulnerable Groups Act 2008

• Pensions Act 2008

• Autism Act 2009

• Health Act 2009

• Coroners and Justice Act 2009

• Equality Act 2010

• Personal Care at Home Act 2010.

Risk and Negligence in Wills, Estates and Trusts

By Martyn Frost, Penelope Reed QC and Mark Baxter (OUP, 2009)

ISBN: 9780199551606

Publisher's Description: This book offers a detailed examination of the law relating to negligence as it applies to the preparation and administration of wills, trusts, and estates, as well as offering extensive coverage of the relevant taxation issues. This work contains indispensable practical guidance, tailored to meet the demands of contentious solicitors and barristers involved in resolving disputes, and non-contentious solicitors and trust practitioners who want to establish best practice to prevent disputes over wills, trusts, and estates. It includes advice on best practice, explaining how to undertake this work effectively and to maintain an adequate control of risk, in the form of procedures or actions broken down into step by step processes, checklists, and example forms and controls. It contains an overview of the principles and procedure relating to these actions. It also provides appendices of forms, precedents, and checklists.

Trusts and Estates Law Handbook (3rd edition)

By Penelope Reed QC (Bloomsbury Professional, 2008)

ISBN: 9781845921323

Publisher's Description: This unique title is the only work to bring together up to date texts of annotated and amended legislation relating to trusts and estates for the trust practitioner. Covering the primary statutes and rules governing trusts and estates practice, each Act has been fully annotated with commentary written by a leading barrister helping to provide a foundation for further research.

Inheritance Act Claims: A Practical Guide

By Penelope Reed QC, Tracey Angus, Anna Clarke and Paul Hewitt (The Law Society, 2006)

ISBN: 9781853285530

Publisher's Description: This highly practical book provides a comprehensive guide to claims brought under the Inheritance (Provision for Family and Dependants) Act 1975. The authors examine each class of applicant, including the new category for civil partners and, drawing on their own experience, they discuss the criteria that the court will apply.

The book offers support and guidance to practitioners at every stage of a claim, including:

• an authoritative guide to the legislation
• discussion of the problems faced by practitioners when dealing with cases
• explanation of the procedure involved
• practical advice on assessing quantum claims
• guidance on the tax implications of orders and compromises.

The appendix materials include a range of helpful precedents, the new ACTAPS Practice Guidance for the Resolution of Probate and Trust Disputes, and extracts from all the relevant legislation and Civil Procedure Rules.