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.

Pre-Owned Assets and Estate Planning (3rd edition)

By Christopher Whitehouse and Emma Chamberlain (Sweet & Maxwell, 2009)

ISBN: 9780414040113

Publisher's Description: The new 3rd edition takes into account the changes in 2006 and 2007 affecting foreign domiciliaries, reverter to settlor and new arrangements involving the family home and chattels. It also covers the new options for Inheritance Tax planning following the 2006 changes to Inheritance Tax and Pre-owned Assets Tax.

• Explains the law relating to pre-owned assets tax and how it works in practice;
• Shows what mitigation strategies can be implemented on portfolios already containing IHT avoidance plans and how to deal with old schemes in the light of recent develop;
• Shows what strategies to use now to avoid POAT and reservation of benefit on future arrangements;
• Considers in particular the family home and chattels;
• Includes planning strategies, examples and precedents;
• Analyses the Pre-Owned Assets Tax problems for foreign domiciliaries resident in the UK;
• Uses diagrams, flowcharts, worked examples and calculations to describe situations.

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.

Trust Taxation (2nd Edition)

By Christopher Whitehouse and Emma Chamberlain (Sweet & Maxwell, 2008)

ISBN: 9781847036025

The third edition of this book is currently been produced and will be available shortly.

Publisher's Description: Giving practical and detailed advice on sensible tax planning for trusts, and highlighting potential problem areas, Trust Taxation:-

• Explains the new Capital Gains Tax regime from 6 April 2008
• Puts into context the IHT changes since 2006, with detailed consideration of how the new regime works in practice
• Examines all the 2008 Capital Gains Tax changes, including changes to the remittance regime for foreign domiciliaries, offshore trusts entrepreneurs' relief and the abolition of taper relief
• Advises on how to review current trust arrangements and what action needs to be taken
• Looks at will drafting in the light of the new transferable nil rate band and considers how to deal with existing wills
• Considers administration issues for personal representatives
• Examines specific planning arrangements including the family home and considers the pros and cons
• Includes practical tools such as: tax calculations, many worked examples, and precedents

Dymond's Capital Taxes

Editors: Christopher Whitehouse and Emma Chamberlain (Sweet & Maxwell, Ongoing)

Consultant Editor: Roy Greenfield

Contributor: Joseph Goldsmith

ISBN: 9781860899355

Publisher's Description: For clear explanation and sound advice on inheritance tax it is hard to do better than turn to Dymond's Capital Taxes. It is the one source of advice and information that will solve virtually every inheritance tax problem. Nothing can beat its meticulous detail ensuring no aspect of the tax is overlooked. It provides clear explanation on helping to avoid unnecessary payments and offers the best possible service to clients.