دانلود کتاب Parker’s Will Precedents

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Downloadable Precedents\nPreface\nTable of Statutes\nTable of Statutory Instruments\nTable of Cases\nChapter 1 Introduction\n 1.4 Drafting\n 1.8 Precedents\nChapter 2 General Considerations\n 2.2 The intestacy rules\n 2.8 Joint property\n 2.14 Contentious probate claims\n 2.31 Claims under the Inheritance (Provision for Family and Dependants) Act 1975\n 2.44 Donatio mortis causa\n 2.45 Foreign issues\n 2.46 Changing circumstances\n 2.56 Binding of Wills\nChapter 3 Taking Instructions\n 3.2 Protocols and codes of practice\n 3.5 Arrangements for taking instructions\n 3.14 Urgent Wills\n 3.15 Taking instructions\n 3.23 Other matters\n 3.25 Checklist\nChapter 4 Opening and Revocation\n 4.2 Identity of the testator\n 4.11 Precedents\nChapter 5 Joint, Mutual and Reciprocal (‘Mirror’) Wills\n 5.2 Joint Wills\n 5.3 Reciprocal/mirror Wills\n 5.4 Mutual Wills\n 5.11 Precedents\nChapter 6 Foreign Wills and Property\n 6.3 Definitions\n 6.4 English domicile and nationality with EU property\n 6.10 EU national – EU property\n 6.12 EU national – English property\n 6.15 English domicile – non-EU property\n 6.17 Precedents\nChapter 7 Funeral Wishes\n 7.1 Declarations concerning funeral arrangements and disposal of the testator’s body\n 7.5 Expenses\n 7.6 Cremation\n 7.7 Donation of the body and organs\n 7.9 Precedents\nChapter 8 Appointment of Executors and Trustees\n 8.1 Definitions\n 8.2 Advice to testator\n 8.5 Executors and trustees\n 8.10 Common appointments\n 8.11 Appointment of a beneficiary\n 8.14 Appointment of a friend or business acquaintance\n 8.16 Appointment of solicitors\n 8.23 Appointment of accountants\n 8.24 Appointment of a trust corporation\n 8.27 Appointment of the Public Trustee\n 8.28 Power to charge fees\n 8.33 Final points\n 8.34 Precedents\nChapter 9 Appointment of Guardians\n 9.4 Appointment\n 9.9 Revocation\n 9.12 Other points\n 9.14 Precedents\nChapter 10 Legacies\n 10.1 The use and type of legacies\n 10.5 Gifts free of inheritance tax\n 10.8 The priority and timing of legacies\n 10.11 The satisfaction of debts and the presumption against ‘double portions’\n 10.12 Failure of legacies\n 10.14 Nil rate band legacies\n 10.15 Legacies to the Will drafter\n 10.16 Legacies to executors\n 10.17 Inflation-proofing legacies\n 10.18 Precedents\nChapter 11 Specific Gifts of Real Property and Rights of Occupation\n 11.1 Simple gifts of land\n 11.9 Gifts of land on trust\n 11.26 Precedents\nChapter 12 Specific Gifts of Chattels and Other Personal Property\n 12.1 Need for a gift of chattels\n 12.3 Inheritance tax and gifts of chattels\n 12.4 Gifts of personal chattels\n 12.8 Collections\n 12.9 Rights of selection of chattels\n 12.12 Chattels subject to a charge\n 12.14 Releases and gifts of debts\n 12.15 Gifts of shares\n 12.17 Gifts of bank accounts\n 12.18 Precedents\nChapter 13 Business Interests\n 13.2 Tax reliefs\n 13.16 Gift of a business interest\n 13.33 Trustees’ powers\n 13.35 Business executors\n 13.37 Precedents\nChapter 14 Charities and Charitable Giving\n 14.1 Introduction\n 14.3 Whether a gift is charitable\n 14.6 Reduced rate of inheritance tax\n 14.12 Gifts to charity\n 14.22 Precedents\nChapter 15 Digital Assets\n 15.1 Digital assets\n 15.5 Current rules\n 15.7 Practical problems concerning digital assets\n 15.12 Digital asset list\n 15.13 Gifts of digital assets\n 15.16 Caveat\n 15.17 Precedents\nChapter 16 Residuary Gifts\n 16.4 Survivorship clause\n 16.31 Precedents\nChapter 17 Minors\n 17.2 Receipt clauses\n 17.3 Trustee powers\n 17.6 Inheritance tax\n 17.13 Income and capital gains tax\n 17.17 Summary of options\n 17.20 Precedents\nChapter 18 Disabled and Vulnerable Beneficiaries\n 18.2 Flexibility\n 18.8 Qualifying trusts\n 18.13 Tax advantages\n 18.18 Means tested benefits\n 18.24 Drafting considerations and options\n 18.27 Precedents\nChapter 19 Powers of Trustees\n 19.9 Investment and management powers and duties\n 19.13 Power to insure\n 19.14 Power to borrow\n 19.15 Powers and duties in relation to delegation\n 19.30 Duty of care\n 19.31 Powers and duties in relation to trusts of land\n 19.39 Miscellaneous additional powers\n 19.43 STEP provisions\n 19.46 Precedents\nChapter 20 Life Interest Trusts of Residue\n 20.3 Nature of the life interest\n 20.6 Trusteeship\n 20.8 Inheritance tax\n 20.11 Means tested benefits and care costs\n 20.12 A cautionary note\n 20.15 Precedents\nChapter 21 Declarations\n 21.2 Intermediate income\n 21.3 Legitimated, illegitimate, adopted and step-children\n 21.5 Survivorship, lapse and accrual\n 21.9 Satisfaction and ademption\n 21.12 Precedents\nChapter 22 Attestation\n 22.8 Witnesses\n 22.12 Drafter’s duty in relation to attestation\n 22.20 Precedents\nChapter 23 Inheritance Tax\n 23.3 An outline of inheritance tax\n 23.5 Inheritance tax on death\n 23.9 Inheritance tax on lifetime transfers\n 23.12 Settlements\n 23.17 Age contingent gifts\n 23.22 The spouse exemption\n 23.23 Transferable nil rate bands\n 23.26 Charities\n 23.28 The burden and allocation of inheritance tax\n 23.31 The foreign aspect\n 23.34 Anti avoidance\n 23.37 Precedents\nChapter 24 Inheritance Tax Mitigation in Wills\n 24.4 Agricultural and business property\n 24.8 Avoiding grossing up\n 24.9 Transferable nil rate bands\n 24.14 Nil rate band gifts\n 24.17 Life interests and exempt beneficiaries\n 24.20 Gifts to charities\n 24.21 Short term discretionary trusts\n 24.24 Precedents\nChapter 25 The Residence Nil Rate Band\n 25.4 Qualifying residential interest\n 25.6 Closely inherited\n 25.9 Transfer of unused RNRB\n 25.10 The taper threshold\n 25.11 Downsizing\n 25.12 Precedents\nChapter 26 Complete Wills and Codicils\n 26.6 Precedents\nChapter 27 Single Adults\n 27.2 Precedents\nChapter 28 Wills for Married Couples or Civil Partners with no Children\n 28.2 Precedents\nChapter 29 Wills for Married Couples or Civil Partners with Children\n 29.1 Married couples or civil partners with children\n 29.12 Precedents\nChapter 30 Unmarried Couples with Children\n 30.2 Precedents\nChapter 31 Second Marriages or Civil Partnerships\n 31.3 Precedents\nChapter 32 Wills in the Court of Protection\n 32.1 Introduction\n 32.2 The jurisdiction\n 32.8 Statutory Wills and codicils\n 32.11 Best interests in statutory Wills and codicils\n 32.18 Procedure\n 32.26 Executing the Will or codicil\n 32.28 Precedents\nChapter 33 Variations after Death\n 33.8 Disclaimer\n 33.10 Deed of Variation\n 33.19 Precedents\nChapter 34 Letters and Other Support Materials\n 34.3 Model cancellation information\n 34.4 Model cancellation form\n 34.5 Request for performance of services to begin within cancellation period\n 34.6 Letter enclosing Wills for completion\n 34.7 Letter about a life interest trust\n 34.8 Letter about a discretionary trust\n 34.9 Notice of severance\n 34.10 Promissory note\n 34.11 Appointment ending a short term discretionary trust within two years of death\nAppendix Part 1: Attestation, Construction and Interpretation\nAppendix Part 2: Powers\nAppendix Part 3: Intestacy Rules\nAppendix Part 4: Inheritance Tax and Capital Gains Tax\nIndex