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Tolley's Tax Planning for Post-death Variations

By (author) Philip Laidlow
Format: Hardback
Publisher: LexisNexis UK, London, United Kingdom
Imprint: Tolley Publishing
Published: 30th Jun 1993
Dimensions: w 155mm h 235mm
ISBN-10: 0854596844
ISBN-13: 9780854596843
Barcode No: 9780854596843
Synopsis
This book presents an in-depth review of the tax planning opportunities available using post-death deeds of variation, elections, disclaimers and discretionary wills and precatory trusts. It considers the position of the parties to the variations, including that of the personal representatives. The book also covers the case law (including recent cases) and all relevant aspects of property law, inheritance tax, capital gains tax, income tax and stamp duty, and takes a problem-solving approach to the many problems which can arise in practice, with numerous examples and drafted precedents which can be used by the practitioner.

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