Wills, administration and taxation law and practice:
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| Main Authors: | , , |
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| Format: | Book |
| Language: | English |
| Published: |
London
Sweet & Maxwell
2017
London Thomson Reuters 2017 |
| Edition: | Twelth edition |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | liv, 670 Seiten |
| ISBN: | 9780414060548 9780414060258 |
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MARC
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| 245 | 1 | 0 | |a Wills, administration and taxation law and practice |c [John Barlow, Lesley King and Anthony King] |
| 250 | |a Twelth edition |b by Professor L. C. King, LL.B. (Bristol), Dip. Crim. (Cantab.) | ||
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Record in the Search Index
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| adam_text | CONTENTS
Preface v*·
Table of Cases xxv
Table of Statutes xl··*
Table of Statutory Instruments Hi*
1. Introduction: what to do after death 1*01
2. Is there a valid will? 2.01
1. Formalities 2-01
Introduction 2-01
In writing 2-02
The signature 2.03
The testator intended by their signature to give effect to their
will 2.05
Signature made or acknowledged in the presence of at least
two witnesses 2.07
Witnesses 2.08
Attestation clauses 2.11
Arrangements for execution 2.16
Privileged wills 2.22
Incorporation of documents 2.26
2. Capacity 2.36
Age 2.36
The mental state of the testator 2.37
3. Knowledge and approval 2.63
Presumption 2.63
Mistake 2.69
Rectification of will 2.71
Special rules relating to those regulated by the Solicitors
Regulation Authority (SRA) 2.79
4. Force, fear, fraud or undue influence 2.81
Introduction 2.81
Force or fear 2.82
Fraud and undue influence 2.83
5. Lost wills 2.89
X CONTENTS
6. Codicils 2.91
Definition 2.91
Republication 2.92
Revival 2.94
Revocation 2.95
7. Revocation 2.96
Introduction 2.96
Mutual wills 2.97
Revocation by marriage or formation of a civil partnership 2.108
Divorce or dissolution of a civil partnership 2.116
Destruction 2.123
A testamentary instrument 2.133
Revocation by a privileged testator 2.137
Alterations and obliterations 2.138
3. Intestacy 3.01
1. Introduction 3.01
2. Total or partial intestacy 3.06
3. Undisposed of property is held on a statutory trust 3.07
The general rule 3.07
Partial intestacy 3.08
4. Order of entitlement under the intestacy rules 3.09
Human Fertilisation and Embryology Act 2008 3.11
5. The rights of a surviving spouse 3.13
The spouse s entitlement 3.13
The special rules applying to spouses and civil partners 3.20
6. The rights of issue 3.33
General 3.33
The statutory trusts 3.34
Hotchpot 3.42
Adopted, legitimate and illegitimate children 3.43
7. The rights of others 3.50
8. Bona vacantia 3.51 4
4. Inheritance Tax 4.01
1. Introduction 4.01
Definitions 4.01
Occasions of charge to inheritance tax 4.04
2. The estate on death 4.05
What is included? 4.05
Excluded property 4.09
Liabilities 4.10
Finance Act 2013 and 2014 4.28
3. The calculation of tax 4.44
Two rates of tax 4.44
A reduced rate of tax 4.45
CONTENTS
xì
Cumulation 4.46
Transfer of unused nil-rate band between spouses 4.53
The residence nil-rate band 4.66
Grossing-up 4.100
Gifts within seven years of death—changes in value 4.109
Gifts within seven years of death—changes of rate 4.111
Gifts with a reservation 4.112
4. Valuation of property 4.131
General rules 4.131
Valuation on death 4.132
Special valuation rules 4.141
Related property 4.148
Apportionment of income attributable to a period falling partly
before and partly after death 4.155
5. Exemptions 4.157
Introduction 4.157
The exemption for transfers between spouses and civil
partners 4.158
Non-domiciled spouses and civil partners 4.162
Gifts to charities, etc. 4.170
The annual exemption 4.176
Small gifts exemption 4.181
Normal expenditure out of income 4.182
Gifts in consideration of marriage or civil partnership 4.186
Family maintenance 4.187
Cumulative effect of exemptions 4.192
Death while responding to emergency circumstances 4.193
Death on active service 4.197
Death of constables and service personnel targeted because
of their status 4.199
Conditional exemption for heritage property 4.200
6. Reliefs 4.202
Introduction 4.202
Agricultural relief 4.203
Claw back of relief on lifetime transfers 4.220
Business property relief 4.221
Woodland relief 4.247
Quick succession relief 4.250
7. Liability for inheritance tax on death 4.253
Introduction 4.253
Persons liable for inheritance tax on death (IHTA 1984
s.200(1)) 4.256
Liability for additional tax on lifetime gifts 4.257
8. Burden (or incidence) of inheritance tax 4.264
Introduction 4.264
Express direction in the will as to burden 4.267
xïi
CONTENTS
No express direction in will 4.268
Practical problems 4.271
Apportioning the burden of inheritance tax 4.275
9, Time for payment 4.278
General position 4.278
Instalment option 4.280
10. Partially exempt transfers 4.291
Introduction 4.291
Specific gifts not bearing their own tax to non-exempt
beneficiary reside to exempt beneficiary 4.292
Residue partly to exempt and partly to non-exempt
beneficiaries 4.294
Specific gifts not bearing their own tax to non-exempt
beneficiaries residue partly to exempt and partly to non¬
exempt beneficiaries 4.297
Section 41 and Re Benham s Will Trusts (1995) 4.299
Partly exempt transfers and agricultural and business
property relief 4.307
11. Some particular problems 4.315
Inter-relationship of inheritance tax and capital gains tax 4.315
Anti-avoidance 4.319
12. Reduced rate of inheritance tax 4.338
Opt out and merger elections 4.343
Formula clauses 4.349
13. Certificates of discharge 4.351
Capital gains tax 5.01
1. Introduction 5.01
2. Capital gains tax generally 5.05
Taxable person 5.06
Disposals 5.10
Chargeable assets 5.11
Chargeable gains 5.13
Rates of tax 5.32
Exemptions and reliefs 5.39
The date for payment of tax 5.61
3. The capital gains tax liability of the deceased 5.65
4. The capital gains tax liability of the personal representatives 5.68
The position on death 5.68
Disposals by the personal representatives 5.74
Transfers to legatees 5.81
5. The capital gains tax liability of beneficiaries 5.86
6. Reporting requirements for chargeable gains 5.89
income tax 6.01
1. Introduction 6.02
CONTENTS
xiii
2. Income tax generally 6.03
What is income? 6.05
What income is taxable? 6.06
What is the relevant year of assessment? 6.10
How is the tax liability calculated? 6.11
Rates charged on non-dividend income 6.36
When is the tax payable? 6.38
3. Income of the deceased 6.39
Introduction 6.40
Income of the deceased 6.46
Distinguishing income of the deceased from income of the
estate 6.49
Practical problems 6.52
4. Income arising after death 6.55
Non-residuary legatees 6.61
Taxation of trusts and settlements 7.01
1. Introduction 7.01
2. Settlements and inheritance tax 7.02
3. Interests in possession 7.06
What is an interest in possession? 7.09
4. The significance of Finance Act 2006 7.20
5. Settlements created before 22 March 2006 7.23
Classification 7.24
Settlements with a qualifying interest in possession 7.25
Relevant property settlements 7.49
Settlements with no interest in possession which qualify for
privileged treatment 7.86
What of settlements which did not satisfy the requirements
of the amended s.71? 7.108
6. Settlements created on or after 22 March 2006 by lifetime
chargeable transfer 7.110
7. Settlements created on or after 22 March 2006 on death 7.114
Immediate post-death interests 7.115
Trusts for bereaved young people 7.134
Accumulation and maintenance settlements converted into
S.71D trusts 7.149
8. Settlements for the disabled 7.151
9. Capital gains tax and settlements 7.161
10. Capital gains tax—the liability of the settlor 7.167
Creating a settlement by lifetime transfer 7.167
Creating the settlement on death 7.174
11. Capital gains tax—the liability of the trustees 7.175
Changes in trustees 7.175
Actual disposals 7.176
Deemed disposals 7.178
xiv
CONTENTS
12. Capital gains tax—the liability of beneficiaries 7.198
13. Settlements and income tax—introduction 7.200
14. Income tax—liability of trustees 7.204
General principles 7.204
Liability of trustees and accumulation and discretionary trusts 7.213
Trustees liability under Income Tax Act 2007 s.496 7.221
15. Income tax—liability of beneficiaries 7.225
Beneficiary with a right to income 7.225
Beneficiary receiving income from an accumulation or
discretionary trust 7.237
16. Income Tax and Trustee Act 1925 s.31 7.239
17. Demergers and scrip issues 7.244
What is the tax position? 7.249
Stock or scrip 7.250
The Trusts (Capital and Income) Act 2013 7.254
8. Grants 8.01
1. Types of grant 8.01
2. Capacity to take a grant 8.09
3. Grant of probate 8.12
The executor appointed by will 8.12
Appointment other than by will 8.17
Chain of representation (Administration of Estates Act 1925 s.7) 8.22
Limited, conditional and substitutional appointments 8.30
Effect of grant of probate 8.33
Executor de son tort 8.35
Power reserved to prove at a later date 8.39
4. Grant of letters of administration with will annexed 8.40
Circumstances in which a grant is made 8.40
Persons entitled to take a grant 8.41
The effect of the grant 8.44
5. Grant of simple administration 8.46
Circumstances in which a grant is made 8.46
Person entitled to take a grant 8.48
The effect of a grant 8.56
6. Renunciation 8.57
7. Number of personal representatives 8.61
8. Special rules as to appointment of personal representatives 8.67
After renunciation 8.67
Passing-over 8.68
Administration of Justice Act 1985 s.50 8.75
9. Limited grants 8.78
Introduction 8.78
Grants limited as to time 8.79
Grants limited as to property 8.83
Grants limited as to purpose 8.90
CONTENTS
xv
10. Incomplete administration 8.94
Grant of administration where estate completely
administered 8.95
Grant to follow expiry of a time limited grant 8.100
Double probate 8.101
11. Circumstances in which no grant is required 8.104
12. Revocation of grants 8.106
Jurisdiction 8.106
Grounds for revocation 8.108
Consequences of revocation 8.109
9. Probate jurisdiction 9.01
1. Jurisdiction—territorial limits 9.01
2. Nature of probate jurisdiction—contentious and non-
contentious business 9.02
3. Financial limits 9.10
4. Probate jurisdiction and other jurisdiction concerning wills 9.11
5. Solemn form procedure 9.13
10. Obtaining the grant (non-contentious cases) 10.01
1. Probate jurisdiction 10.01
2. The papers leading to a grant 10.04
3. The will and copies 10.07
4. Probate fees 10.14
5. Oaths (witness statements) 10.19
Introduction 10.19
Form of oaths 10.22
Points common to all oaths 10.23
Oath for executors 10.41
The oath for administrators with will annexed 10.56
Oath for administrators 10.70
6. Inheritance tax accounts and payment of tax 10.85
Introduction 10.85
Excepted estates where no inheritance tax account need
be filed 10.90
IHT Form 400 10.95
Further forms 10.101
Late payment, penalties and estimated accounts 10.104
7. Additional evidence 10.109
Evidence of due execution 10.109
Affidavit as to knowledge and approval 10.111
Evidence of alteration and date of execution 10.112
Affidavit of attempted revocation 10.115
8. Preventing a grant 10.116
Caveats 10.117
Objections 10.119
xvi CONTENTS
9. Compelling action 10.121
Citations 10.122
Procedure on citation 10.126
10. Standing searches 10.130
11. Guarantees 10.131
11. Powers and duties of personal representatives 11.01
1. Duties of personal representatives 11.01
Duty to collect assets 11.01
Proof of title to assets 11.02
Enforcement of personal representatives duties 11.09
Duty of care 11.12
2. Powers of personal representatives before the grant 11.13
3. Implied administrative powers 11.20
Introduction 11.20
Powers of personal representatives to sell, mortgage and lease 11.21
Power to appropriate 11.24
Power to appoint trustees of a minor s property 11.33
Power to postpone distribution 11.36
Power to insure 11.38
Power to run a business 11.39
Power to maintain minors 11.46
Power to advance capital 11.59
Power to delegate—Trustee Act 2000 11.67
Indemnity 11.73
Powers of investment 11.74
Power to purchase land 11.78
4. Administrative powers granted by will 11.79
5. Rights of beneficiaries during the administration 11.80
The right to compel due administration 11.81
General administration actions 11.85
6. Other remedies of beneficiaries 11.94
A personal action against personal representatives 11.94
The right to trace 11.95
A personal action against recipients of assets of the estate 11.98 12 *
12. Practical considerations during administration 12.01
1. Introduction 12.01
2. Raising money to pay debts and inheritance tax 12.02
Introduction 12.02
Borrow money from a bank 12.03
Banks releasing funds of the deceased 12.06
Direct payment scheme 12.07
National savings products and British government stock
proceeds paid direct to HMRC 12.10
Borrow from a beneficiary 12.13
CONTENTS xvii
Sale of assets 12.17
Assets handed direct to HMRC 12.18
Sums payable without a grant 12.19
3. Sale of assets—which to sell? 12.22
Introduction 12.22
The terms of the will and the wishes of the beneficiaries 12.23
Future destination of property 12.24
The sale of shares 12.25
Tax considerations—inheritance tax 12.26
Tax considerations—capital gains tax 12.50
4. General duties 12.54
13. Duties of solicitors 13.01
1. The extent of the solicitor s duty 13.01
2. Duties relating to the preparation of the will 13.04
The solicitor must clarify the terms of the retainer 13.04
The solicitor must prepare the will with reasonable speed 13.06
The solicitor must take instructions from the client in person
wherever possible 13.11
The solicitor must try to establish that the client has
testamentary capacity 13.15
The solicitor must take instructions in the absence of
anyone who stands to benefit or is in a position to exert
influence 13.19
The solicitor must be clear what property the testator owns
and in what capacity 13.22
Does a third party have an interest in property owned by
the client as a result of proprietary estoppel? 13.28
Does the client have a general power of appointment? 13.29
The solicitor s role in taking instructions 13.30
3. Duties relating to the execution of the will 13.31
The solicitor must offer to oversee the execution of the will 13.31
If the will is returned after execution, the solicitor must
check it 13.32
If instructed to attend a client, keep the appointment 13.33
Do not allow a client to extend a will conditionally 13.34
4. Duties relating to records 13.35
5. Duties relating to general advice 13.39
6. Solicitor as a beneficiary 13.46
7. Duties of solicitor acting for personal representatives 13.50
8. Duties in relation to anti-money laundering legislation 13.57
The principal offences 13.58
Regulatory requirements 13.62 14 *
14. Protection of personal representatives 14.01
1. Introduction 14.01
xvüi CONTENTS
2. Statutory advertisements (Trustee Act 1925 s.27) 14.02
The advertisements 14.03
Searches 14.04
Distributing the estate 14.05
Contingent liabilities 14.08
Deceased Lloyd s Names 14.21
Bankrupt beneficiaries 14.24
3. Benjamin orders and alternatives 14.31
4. Illegitimate and adopted beneficiaries 14.42
Children of unmarried parents 14.42
5. The personal representatives liability in respect of the
deceased s leaseholds 14.48
General 14.48
Representative liability 14.49
Personal liability 14.54
6. Liability for acts of agents 14.57
7. The six-month time limit 14.59
8. Administration proceedings for specific relief 14.62
9. Administration of Justice Act 1985 s.48 14.66
15. The payment of debts 15.01
1. The solvent estate 15.02
Debts charged on property 15.03
Contrary intention 15.10
The statutory order for unsecured debts 15.18
Variation of the statutory order 15.32
2. Insolvent estates 15.42
introduction 15.42
1. Challenging lifetime transactions for the benefit of the
estate 15.44
2. Disclaiming onerous property 15.45
3. Dealing with the deceased s dwelling house 15.46
Assets and liabilities 15.54
Availability of joint property 15.S6
Secured creditors 15.58
Funeral, testamentary and administration expenses 15.59
Other debts and liabilities 15.60
Liability for unpaid debts 15.73
The problem of bankrupt beneficiaries 15.77 16
16. Legacies and devises 16.01
1. Legacies and devises 16.01
2. Classification of legacies 16.02
Specific legacies 16.03
General legacies 16.06
Demonstrative legacies 16.08
CONTENTS
xix
Pecuniary legacies 16.10
Residuary legacies 16.15
3. Devises 16.16
4. Failure of legacies and devises 16.17
Introduction 16.17
Effect of failure 16.18
Disclaimer 16.19
Ademption 16.22
Beneficiary predeceases testator 16.38
Divorce 16.63
Uncertainty 16.65
The beneficiary witnesses the will 16.68
The gift is for an illegal or immoral purpose or contrary to
public policy 16.77
Failure of a condition 16.98
The doctrine of satisfaction 16.105
5. Incidence of pecuniary legacies 16.113
Introduction 16.113
No undisposed of property 16.116
Undisposed of property 16.119
Are there any circumstances in which s.33{2) does not apply? 16.122
Will drafting 16.128
6. Income from and interest on legacies and devises 16.129
Introduction 16.129
Income 16.130
Entitlement to interest 16.144 17 *
17. Construction of wills 17.01
1. The object of the court is to ascertain the testator s
expressed intention 17.08
Starting point is natural and ordinary meaning of words used 17.08
Lord Neuberger s other matters are relevant 17.10
A term may be implied if it is necessary 17.12
Some words have several meanings 17.15
The dictionary principle 17.16
Rectification of a will 17.17
2. Extrinsic evidence 17.18
The general rule 17.18
Where the words used are not apt to fit the surrounding
circumstances 17.19
Where there is a latent ambiguity 17.21
To rebut a presumption of equity 17.23
The Administration of Justice Act 1982 17.24
3. The will speaks from death 17.29
Section 24 of the Wills Act 1837 17.29
Contrary intention 17.30
XX
CONTENTS
Section 24 has no application to people 17.34
Gender Recognition Act 2004 17.37
4. Property subject to a general power of appointment 17.41
General and special powers of appointment 17.41
Method of exercising a general power of appointment 17.43
5. Special rules relating to children 17.47
Adopted children 17.47
Children whose parents were not married 17.56
6. Class gifts 17.58
The class closing rules 17.58
Acceleration of the date for closing a class 17.65
Gifts of a specified amount to persons fulfilling a
description 17.66
Class gifts to children of the testator who predecease 17.67
7. Gifts to spouses 17.68
Civil partner not a spouse 17.68
Same sex marriage 17.69
8. Deciding whether a gift is absolute or limited 17.71
Section 22 of the Administration of Justice Act 1982 17.71
The rule in Lassence v Tierney 17.74
18. Completing the administration 18.01
1. Assents 18.02
Position of beneficiaries before assent 18.02
Assents in respect of pure personalty 18.03
Assents in respect of land 18.14
2. Personal representative or trustee 18.27
Personal representative for life 18.27
Comparison with trustees 18.28
Transition from personal representative to trustee 18.32
3. Receipts and discharges 18.39
Introduction 18.39
Pecuniary legacies 18.40
Minors cannot give a good receipt for money 18.43
4. The equitable rules of apportionment 18.46
Howe v Lord Dartmouth 18.47
Re Earl of Chesterfield s Trusts 18.48
Allhusen v Whittell 18.49
5. The legal rules of apportionment 18.50
6. Accounts 18.55
The purpose of accounts 18.55
The form of the accounts 18.57
Signature of the accounts 18.62 19
19. Post-mortem alterations 19.01
1. Introduction 19.01
CONTENTS
xxi
2. Disclaimer 19.03
The succession effect of disclaimer 19.03
The taxation effect of disclaimer 19.13
3. Variations 19.29
The succession effect of variation 19.29
The taxation effect of variation 19.32
4. inheritance (Provision for Family and Dependants) Act
1975 19.66
5. Precatory words 19.68
6. Property settled on death without an interest in
possession---events occurring within two years of death 19.72
The Inheritance (Provision for Family and Dependants) Act
1975 20.01
1. Introduction 20.01
2. Preliminary requirements 20.06
3. Time limits 20.11
Normal period 20.11
Practical considerations 20.19
4. The categories of applicant 20.21
Section 1(1) 20.21
5· Reasonable provision 20.47
Two standards 20.47
The standard for surviving spouses and civil partners 20.48
The standard for non-spouses and non-clvil partners 20.50
An objective standard 20.56
6. The court must decide whether and in what manner to
make an order (s.3) 20.65
This is a discretionary matter 20.65
The common guidelines 20.66
The particular guidelines 20.78
1. Applications by adult children 20.94
8. Types of order 20.101
The types 20.101
The burden of an order 20.112
Inheritance tax 20.114
Interim payments 20.117
Variation of periodical payments order 20.119
9. Property available for financial provision 20.122
The net estate 20.122
Nominated property 20.123
Joint property 20.128
Anti-avoidance provisions 20.143
10. The choice of court 20.156
The county court 20.156
The Family or Chancery Division of the High Court 20.158
xxii CONTENTS
21. Disposing of property otherwise than by will
1. Introduction
2. Disposition of property without a will
Statutory nominations
Rights under pension schemes
Joint tenancies
Resulting and Constructive trusts
Insurance policies
Lasting and enduring powers of attorney
3. Lifetime planning
Gifts
Business property
4. Why make a will
To avoid the application of the intestacy rules
Appointment of personal representatives and trustees
Appointment of guardians
Extension of statutory powers
Directions as to burial and disposal of body
Advance decisions or living wills
Tax considerations
22. Planning and drafting a will
1- Introduction
Taking instructions
Types of disposition
Use of precedents
Structure of a will
2. The formal parts
Commencement
Revocation clause
The date clause
The attestation clause
3. Executors and trustees
Numbers of executors and trustees
The choice of appointees
4. Guardians
Parental responsibility
When appointment takes effect
5. Specific gifts and general legacies
Introduction
Specific gifts
General legacies
Particular problems arising from pecuniary legacies
6. Gifts of residue
Payment of debts
Payment of pecuniary legacies
21.01
21.01
21.02
21.03
21.06
21.41
21.50
21.53
21.60
21.66
21.66
21.76
21.83
21.84
21.88
21.90
21.92
21.93
21.107
21.114
22.01
22.01
22.01
22.06
22.23
22.28
22.29
22.30
22.31
22.32
22.36
22.39
22.42
22.43
22.58
22.59
22.68
22.72
22.72
22.73
22.88
22.89
22.97
22.98
22.101
CONTENTS
XXlii
Inclusion of a trust 22.102
Absolute gift of residue to one person 22.103
Absolute gift of residue to more than one person 22.104
Successive interests in residue 22.114
Contingent interests in residue 22.117
Survivorship clauses 22.119
Substitutional gifts 22.125
7. Administrative powers 22.130
Introduction 22.130
Common extensions to powers of personal
representatives 22.131
Common extensions to powers of trustees 22.141
Power to charge 22.155
Indemnity 22.157
Will drafting implications of the Trusts of Land and
Appointment of Trustees Act 1996 22.158
Civil partnership and same sex marriages 22.164
Human Fertilisation and Embryology Act (2009) 22.166
Appendices page
Introduction 625
Al. Blank Forms of Oaths 626
A2. Checklist for taking instructions 629
index 633
|
| any_adam_object | 1 |
| author | Barlow, John S. King, Lesley C. King, Anthony G. |
| author_facet | Barlow, John S. King, Lesley C. King, Anthony G. |
| author_role | aut aut aut |
| author_sort | Barlow, John S. |
| author_variant | j s b js jsb l c k lc lck a g k ag agk |
| building | Verbundindex |
| bvnumber | BV044523410 |
| classification_rvk | PU 4358 |
| ctrlnum | (OCoLC)1013176873 (DE-599)BVBBV044523410 |
| discipline | Rechtswissenschaft |
| edition | Twelth edition |
| format | Book |
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| geographic | Großbritannien (DE-588)4022153-2 gnd |
| geographic_facet | Großbritannien |
| id | DE-604.BV044523410 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:54:55Z |
| institution | BVB |
| isbn | 9780414060548 9780414060258 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029922861 |
| oclc_num | 1013176873 |
| open_access_boolean | |
| owner | DE-739 DE-M382 |
| owner_facet | DE-739 DE-M382 |
| physical | liv, 670 Seiten |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| publisher | Sweet & Maxwell Thomson Reuters |
| record_format | marc |
| spelling | Barlow, John S. Verfasser aut Wills, administration and taxation law and practice [John Barlow, Lesley King and Anthony King] Twelth edition by Professor L. C. King, LL.B. (Bristol), Dip. Crim. (Cantab.) London Sweet & Maxwell 2017 London Thomson Reuters 2017 liv, 670 Seiten txt rdacontent n rdamedia nc rdacarrier Testament (DE-588)4059555-9 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Testament (DE-588)4059555-9 s DE-604 King, Lesley C. Verfasser aut King, Anthony G. Verfasser aut Digitalisierung UB Passau - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029922861&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Barlow, John S. King, Lesley C. King, Anthony G. Wills, administration and taxation law and practice Testament (DE-588)4059555-9 gnd |
| subject_GND | (DE-588)4059555-9 (DE-588)4022153-2 |
| title | Wills, administration and taxation law and practice |
| title_auth | Wills, administration and taxation law and practice |
| title_exact_search | Wills, administration and taxation law and practice |
| title_full | Wills, administration and taxation law and practice [John Barlow, Lesley King and Anthony King] |
| title_fullStr | Wills, administration and taxation law and practice [John Barlow, Lesley King and Anthony King] |
| title_full_unstemmed | Wills, administration and taxation law and practice [John Barlow, Lesley King and Anthony King] |
| title_short | Wills, administration and taxation law and practice |
| title_sort | wills administration and taxation law and practice |
| topic | Testament (DE-588)4059555-9 gnd |
| topic_facet | Testament Großbritannien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029922861&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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