Holdings: Wills, administration and taxation law and practice

Wills, administration and taxation law and practice:

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Bibliographic Details
Main Author:	King, Lesley C. (Author)
Format:	Book
Language:	English
Published:	London Thomson Reuters 2020 London Sweet & Maxwell
Edition:	Thirteenth edition
Subjects:	Testament Großbritannien
Online Access:	Inhaltsverzeichnis
Physical Description:	lviii, 715 Seiten Illustrationen
ISBN:	9780414077041 9780414077140 9780414077119

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adam_text	CONTENTS Acknowledgments Preface Table of Cases Table of Statutes Table of Statutory Instruments 1. Introduction: what to do after death 2. Is there a valid will? 1. Formalities Introduction In writing The signature The testator intended by their signature to give effect to their will Signature made or acknowledged in the presence of at least two witnesses Witnesses Attestation clauses Arrangements for execution Privileged wills Incorporation of documents 2. Capacity Age The mental state of the testator 3. Knowledge and approval Presumption Mistake Rectification of will Special rules relating to those regulated by the Solicitors Regulation Authority (SRA) 4. Force, fear, fraud or undue influence Introduction page v vii xxv xlv Ivii para 1.01 2.01 2.01 2.01 2.02 2.03 2.06 2.08 2.09 2.12 2.15 2.18 2.20 2.26 2.26 2.27 2.45 2.45 2.51 2.53 2.59 2.60 2.60 CONTENTS x Force or fear Fraud and undue influence 5. 6. Lost wills Codicils Definition Republication Revival Revocation 7. Revocation Introduction Mutual wills Revocation by marriage or formation of a civil partnership Divorce or dissolution of a civil partnership Destruction A testamentary instrument Revocation by privileged testator Alterations and obliterations Intestacy 1. 2. 3. Introduction Total or partial intestacy Undisposed of property is held on a statutory trust The general rule Partial intestacy 4. Order of entitlement under the intestacy rules * Human Fertilisation and Embryology Act 2008 5. The rights of surviving spouses and civil partners The spouse s entitlement The special rules applying to spouses and civil partners 6. The rights of issue General The statutory trusts Hotchpot Adopted, legitimate and Illegitimate children 7. 8. The rights of others Bona vacantia Inheritance Tax 1. Introduction Definitions Occasions of charge to inheritance tax 2. The estate on death What is included? Excluded property Deemed domicile Liabilities 2.61 2.62 2.64 2.65 2.65 2.66 2.68 2.69 2.70 2.70 2.71 2.76 2.82 2.85 2.91 2.93 2.94 3.01 3.01 3.03 3.04 3.04 3.05 3.06 3.07 3.08 3.08 3.12 3.18 3.18 3.19 3.22 3.23 3.28 3.29 4.01 4.01 4.01 4.03 4.04 4.04 4.06 4.08 4.13 CONTENTS Finance Act 2013 and 2014 The calculation of tax Two rates of tax A reduced rate of tax Cumulation Transfer of unused nil-rate band between spouses The residence nil-rate band Grossing-up Gifts within seven years of death—changes in value Gifts within seven years of death—changes of rate Gifts with a reservation 4. Valuation of property General rules Valuation on death Special valuation rules Related property Apportionment of income attributable to a period falling partly before and partly after death 5. Exemptions Introduction The exemption for transfers between spouses and civil partners Non-domiciled spouses and civil partners Gifts to charities, etc. The annual exemption Small gifts exemption Normal expenditure out of income Gifts in consideration of marriage or civil partnership Family maintenance Cumulative effect of exemptions Death while responding to emergency circumstances Death on active service Death of constables and service personnel targeted because of their status Conditional exemption for heritage property 6. Reliefs Introduction Agricultural relief Claw back of relief on lifetime transfers Business property relief Woodland relief Quick succession relief 7. Liability for inheritance tax on death Introduction Persons liable for inheritance tax on death (IHTA 1984 s.200(l)) Liability for additional tax on lifetime gifts 3. xi 4.20 4.27 4.27 4.28 4.29 4.31 4.35 4.48 4.52 4.54 4.55 4.65 4.65 4.66 4.70 4.75 4.78 4.79 4.79 4.80 4.83 4.88 4.91 4.93 4.94 4.97 4.98 4.100 4.101 4.103 4.105 4.106 4.107 4.107 4.109 4.121 4.122 4.137 4.138 4.139 4.139 4.140 4.141 CONTENTS xii 8. Burden (or incidence) of inheritance tax Introduction Express direction in the will as to burden No express direction in will Practical problems Apportioning the burden of inheritance tax 9. Time for payment General position Instalment option 10. PartiaHy exempt transfers Introduction Specific gifts not bearing their own tax to non-exempt beneficiary residue to exempt beneficiary Residue partly to exempt and partly to non-exempt beneficiaries Specific gifts not bearing their own tax to non-exempt beneficiaries residue partly to exempt and partly to non exempt beneficiaries Section 41 and Re Benham s Will Trusts (1995) Partly exempt transfers and agricultural and business property relief 11. Some particular problems Inter-relationship of inheritance tax and capital gains tax Anti-avoidance 12. Reduced rate of inheritance tax Opt-out and merger elections Formula clauses 13. Certificates of discharge Capital gains tax 1. Introduction 2. Capital gains tax generally Taxable person pre-tax year 2019/20 Taxable person 2019/20 onwards Disposals Chargeable assets Chargeable gains Rates of tax Exemptions and reliefs The date for payment of tax 3. 4. The capital gains tax liability of the deceased The capital gains tax liability of the personal representatives The position on death Disposals by the personal representatives Transfers to legatees 4.145 4.145 4.146 4.147 4.148 4.150 4.151 4.151 4.152 4.158 4.158 4.159 4.160 4.161 4.162 4.168 4.170 4.170 4.172 4.198 4.201 4.203 4.205 5.01 5.01 5.04 5.05 5.07 5.09 5.10 5.11 5.17 5.19 5.32 5.34 5.35 5.35 5.38 5.41 CONTENTS 5. 6. 6. The capital gains tax liability of beneficiaries Reporting requirements for chargeablegains Income tax 1. 2. Introduction Income tax generally What is income? What income is taxable? What is the relevant year of assessment? How is the tax liability calculated? Rates charged on non-dividend income When is the tax payable? 3. Income of the deceased Introduction Income of the deceased Distinguishing income of the deceased from income of the estate Practical problems 4. Income arising after death Non-residuary legatees 7. Taxation of trusts and settlements 1. 2. 3. Introduction Settlements and inheritance tax Interests in possession What is an interest in possession? 4. 5. The significance of Finance Act 2006 Settlements created before 22 March 2006 Classification Settlements with a qualifying interest inpossession Relevant property settlements Settlements with no interest in possession which qualify for privileged treatment What of settlements which did not satisfy the requirements of the amended S.71? 6. 7. Settlements created on or after 22 March 2006 by lifetime chargeable transfer Settlements created on or after 22 March 2006 on death Immediate post-death interests Trusts for bereaved minors Trusts for bereaved young people Accumulation and maintenance settlements converted into S.71D trusts 8. 9. Settlements for the disabled Capital gains tax and settlements xiii 5.45 5.46 6.01 6.02 6.03 6.04 6.05 6.07 6.08 6.19 6.20 6.21 6.22 6.24 6.25 6.26 6.27 6.30 7.01 7.01 7.03 7.05 7.07 7.15 7.16 7.17 7.18 7.27 7.52 7.63 7.64 7.65 7.66 7.68 7.73 7.78 7.79 7.83 xiv CONTENTS 10. Capital gains tax—the liability of the settlor Creating a settlement by lifetime transfer Creating the settlement on death 11. Capital gains tax—the liability of the trustees Changes in trustees Actual disposals Deemed disposals 12. Capital gains tax—the liability of beneficiaries 13. Settlements and income tax—introduction 14. income tax—liability of trustees General principles Liability of trustees and accumulation and discretionary trusts Trustees liability under Income Tax Act 2007 s.496 15. Income tax—liability of beneficiaries Beneficiary with a right to income Beneficiary receiving income from an accumulation or discretionary trust 16. Income Tax and Trustee Act 1925 Տ.31 17. Demergers and scrip issues What is the tax position? Stock or scrip Trusts (Capital and Income) Act 2013 8. 7.86 7.86 7.89 7.Ց0 7.90 7.91 7.92 7.100 7.101 7.103 7.103 7.106 7.110 7.112 7.112 7.117 7.119 7.121 7.124 7.125 7.127 Grants 8.01 1. 2. 3. 4. 8.01 8.03 8.04 Introduction Types of grant Capacity to take a grant Grant of probate The executor appointed by will Appointment other than by will Chain of representation (Administration of Estates Act 1925 Circumstances in which a grant ismade Person entitled to take a grant The effect of a grant 8.10 8.12 8.14 8.16 8.18 8.19 8.19 8.20 8.22 8.24 8.24 8.25 8.28 Renunciation Number of personal representatives 8.29 8.31 S.7) Limited, conditional and substitutional appointments Effect of grant of probate Executor de son tort Power reserved to prove at a later date 5. Grant of letters of administration with will annexed Circumstances in which a grant ismade Persons entitled to take a grant The effect of the grant 6. 7. 8. 8.06 8.06 8.08 Grant of simple administration CONTENTS 9. Special rules as to appointment of personal representatives After renunciation Passing-over Administration of Justice Act 1985 s.50 10. Limited grants Introduction Grants limited as to time Grants limited as to property Grants limited as to purpose 11. Incomplete administration Grant of administration where estate incompletely administered Grant to follow expiry of a time limited grant Double probate 12. Circumstances in which no grant is required 13. Revocation of grants Jurisdiction Grounds for revocation Consequences of revocation 9. Probate jurisdiction 1. 2. 3. 4. 5. . Jurisdiction—territorial limits Nature of probate jurisdiction—contentious and noncontentious business Financial limits Probate jurisdiction and other jurisdiction concerning wills Solemn form procedure 10. Obtaining the grant (non-contentious cases) 1. 2. 3. 4. 5. Probate jurisdiction Online applications by probate practitioners The papers leading to a grant The will and copies Forms PA1P and PAIA Introduction PA1P applications where there is a will 6. Inheritance tax accounts and payment of tax Introduction Excepted estates where no inheritance tax account need be filed I HT Form 400 Further forms Late payment, penalties and estimated accounts 7. Additional evidence Evidence of due execution Affidavit as to knowledge and approval xv 8.33 8.33 8.34 8.38 8.39 8.39 8.40 8.43 8.48 8.51 8.52 8.54 8.55 8.56 8.57 8.57 8.58 8.59 9.01 9.01 9.02 9.05 9.06 9.07 10.01 10.01 10.04 10.07 10.09 10.12 10.12 10.14 10.46 10.85 10.49 10.52 10.59 10.62 10.65 10.65 10.67 xvi CONTENTS Evidence of alterationand date of execution Affidavit of attempted revocation 8. Preventing a grant Caveats 9. Compelling action Citations Procedure on citation 10. Standing searches 11. Guarantees 10.68 10.71 10.72 10.73 10.75 10.76 10.80 10.82 10.83 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 11.05 Duty of care 11.06 2. Powers of personal representatives before the grant 11.07 3. Implied administrative powers 11.10 Introduction 11.10 Powers of personal representatives to sell, mortgage and lease 11.11 Power to appropriate 11.12 Power to appoint trustees of a minor s property 11.15 Power to postpone distribution 11.16 Power to insure 11.17 Power to run a business 11.18 Power to maintain minors 11.21 Power to advance capital , 11.27 Power to delegate—Trustee Act 2000 11.30 Indemnity 11.32 Powers of investment 11.33 Power to purchase land 11.35 4. Administrative powers granted by will 11.36 5. Rights of beneficiaries during the administration 11.37 The right to compel due administration 11.38 General administration actions 11.42 6. Other remedies of beneficiaries 11.49 A personal action against personal representatives 11.49 The right to trace 11.50 A personal action against recipients of assetsof the estate 11.51 12. Practical considerations during administration 1. Introduction 2. Raising money to pay debts and inheritance tax Introduction Borrow money from a bank Banks releasing funds of the deceased 12.01 12.01 12.02 12.02 12.03 12.04 CONTENTS 3. 4. 5. 13. xvii Direct payment scheme 12.05 National savings products and British Government stock proceeds paid direct to HMRC 12.06 Borrow from a beneficiary 12.09 Sale of assets before grant 12.11 Assets handed direct to HMRC 12.12 Sums payable without a grant 12.13 Sale of assets—which to sell? 12.16 Introduction 12.16 The terms of the will and the wishes of the beneficiaries 12.17 Future destination of property 12.18 The sale of shares 12.19 Tax considerations—inheritance tax 12.20 Tax considerations—capital gains tax 12.33 Need to comply with the General Data Protection Regulation 12.35 Processing personal data 12.36 General principles of data protection 12.38 Legal ground for processing data 12.39 Privacy notices 12.41 General duties 12.43 Duties of solicitors 1. The extent of the retainer The solicitor must clarify the terms of the retainer 2. Duties relating to the preparation of the will The solicitor must prepare the will with reasonable speed The solicitor must take instructions from the client in person wherever possible The solicitor must try to establish that the client has testamentary capacity The solicitor must take instructions in the absence of anyone who stands to benefit or is in a position to exert influence Earlier wills should be considered The solicitor must try to establish what property the testator owns and in what capacity Does a third party have an interest in property owned by the client as a result of proprietary estoppel? Does the client have a general power of appointment? The solicitor s role in taking instructions 3. Duties relating to the execution of the will The solicitor must offer to oversee the execution of the will If the will is returned after execution, the solicitor must check it If instructed to attend a client, keep the appointment Do not allow a client to execute a will conditionally 13.01 13.02 13.04 13.05 13.05 13.07 13.09 13.13 13.15 13.16 13.19 13.21 13.22 13.23 13.23 13.24 13.25 13.27 CONTENTS xviii 4. 5. 6. 7. 8. Duties relating to records Duties relating to general advice Solicitor as a beneficiary Duties of solicitor acting for personal representatives Duties in relation to anti-money laundering legislation The principal offences Regulatory requirements and the Fourth Anti-Money Laundering Directive Protection of personal representatives 1. 2. Introduction Statutory advertisements (Trustee Act 1925 s.27) The advertisements Searches Distributing the estate Contingent liabilities Deceased Lloyd s Names Bankrupt beneficiaries 3. 4. 5. Benjamin orders and alternatives Put up or shut up orders Illegitimate and adopted beneficiaries 6. The personai representatives liability in respect of the deceased s leaseholds Children of unmarried parents General Representative liability Personal liability 7. 8. 9. 10. Liability for acts of agents The six-month time limit Administration proceedings for specific relief Administration of Justice Act 1985 s.48 The payment of debts 1. The solvent estate Debts charged on property Contrary intention The statutory order for unsecured debts Variation of the statutory order 2. Insolvent estates Introduction Challenging lifetime transactions for the benefit of the estate Disclaiming onerous property Dealing with the deceased s dwelling house Assets and liabilities Availability of joint property Secured creditors 13.28 і 13.31 1 13.34 1 13.36 J 13.40 13.41 : 13.43 : 14.01 14.01 14.02 14.03 14.04 14.05 14.06 : ; į ; : 14.12 14.14 į 14.17 14.21 14.22 ; 14.22 14.24 14.24 14.25 14.27 14.28 14.29 14.31 14.33 15.01 15.02 15.03 15.08 15.12 15.20 15.26 15.26 15.29 15.30 15.31 15.34 15.35 15.36 CONTENTS xix Funeral, testamentary and administration expenses Other debts and liabilities Liability for unpaid debts The problem of bankrupt beneficiaries Legacies and devises 1. Legacies and devises 2. Classification of legacies Specific legacies General legacies Demonstrative legacies Pecuniary legacies Residuary legacies 3. Devises 4. Failure of legacies and devises Introduction Effect of failure Disclaimer Ademption Beneficiary predeceases testator Divorce Uncertainty The beneficiary witnesses the will The gift is for an illegal or immoral purpose or contrary to public policy Failure of a condition The doctrine of satisfaction 5. Incidence of pecuniary legacies Introduction No undisposed of property Undisposed of property Are there any circumstances in which s.33(2) does not apply? Will drafting 6. Income from and interest on legacies and devises Introduction Income Entitlement to interest 15.37 15.38 15.47 15.49 16.01 16.01 16.02 16.03 16.04 16.05 16.06 16.10 16.11 16.12 16.12 16.13 16.14 16.16 16.25 16.38 16.40 16.43 47. Construction of wills 1. The object of the court is to ascertain the testator s expressed intention Starting point is natural and ordinary meaning of words used Other matters are relevant A term may be implied if it is necessary Sòme words have several meanings The dictionary principle Rectification of a will 17.01 16. 16.50 16.58 16.62 16.66 16.66 16.67 16.68 16.69 16.71 16.72 16.72 16.73 16.82 17.04 17.04 17.06 17.07 17.08 17.09 17.10 CONTENTS 6. 9. Accounts The purpose of accounts The form of the accounts Signature of the accounts Post-mortem alterations 1. 2. Introduction Disclaimer The succession effect of disclaimer The taxation effect of disclaimer 3. Variations The succession effect of variation The taxation effect of variation 4. 5. 6. 3. Introduction Preliminary requirements Time limits Normal period 4. Discretion to allow applications out of time Practical considerations 5. The categories of applicant Section 1(1) 5. Reasonable provision Two standards An objective standard 7. The court must decide whether and in what manner to make an order (s.3) This is a discretionary matter The common guidelines The particular guidelines 8. 9. 1B.30 18.30 18.31 18.33 19.01 19.01 19.02 19.02 19.07 19.18 19.18 19.21 Inheritance (Provision for Family and Dependants) Act 1975 19.40 Precatory words 19.43 Property settled on death without an interest in possessionevents occurring within two years of death 19.45 ). The Inheritance (Provision for Family and Dependants) Act 1975 1. 2. xxi Applications by adult children Types of order The types The burden of an order Inheritance tax Other taxes Interim payments Variation of periodical payments order 10. Property available for financial provision The net estate Nominated property 20.01 20.01 20.04 20.06 20.06 20.08 20.13 20.14 20.14 20.30 20.30 20.36 20.40 20.40 20.41 20.49 20.59 20.62 20.62 20.72 20.73 20.75 20.76 20.77 20.79 20.79 20.80 CONTENTS XX 2. 3. 4. 5. 6. 7. 8. 18. Extrinsic evidence The general rule Where the words used are not apt to fit the surrounding circumstances Where there is a latent ambiguity To rebut a presumption of equity 17.11 17.11 The Administration of Justice Act 1982 The will speaks from death Section 24 of the Wills Act 1837 Contrary intention Section 24 has no application to people Gender Recognition Act 2004 Property subject to a general power of appointment General and special powers of appointment Method of exercisinga general power of appointment Special rules relating to children Adopted children Children whose parents were not married Class gifts The class closing rules Acceleration of the date for closing a class Gifts of a specified amount to persons fulfilling a description Class gifts to children of the testator who predecease Gifts to spouses Civil partner not a spouse Same sex marriage Deciding whether a gift is absoiute or limited Section 22 of the Administration of Justice Act 1982 The rule in Lassence v Tierney 17.15 17.17 17.17 17.18 17.21 17.23 17.26 17.26 17.27 ¡ 17.29 17.29 17.33 17.34 17.34 17.40 Completing the administration 1. Assents Position of beneficiaries before assent Assents in respect of pure personalty Assents in respect of land 2. Personal representative or trustee Personal representative for life Comparison with trustees Transition from personal representative to trustee 3. Receipts and discharges Introduction Pecuniary legacies Minors cannot give a good receipt for money 4. The equitable rules of apportionment 5. The legal rules of apportionment 17.21 j 17.13 17.14 1 17.41 17.42 17.43 17.44 17.43 17.45 17.45 17.47 18.01 18.02 18.02 18.03 18.07 18.13 18.13 18.14 18.15 18.20 18.20 18.21 18.23 18.24 18.28 xxii CONTENTS Joint property Anti-avoidance provisions 11. The choice of court The county court The Family or Chancery Division of the High Court 21. Disposing of property otherwise than by will 1. Introduction 2. Disposition of property without a will Statutory nominations Rights under pension schemes Comparison of pre-6 April 2015 and post 5 April position 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 Choice of law of succession 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 20.82 20.88 20.100 20.100 20.101 21.01 21.01 21.02 21.03 21.05 21.15 21.26 21.29 21.30 21.33 21.35 21.35 21.40 21.43 21.44 21.46 21.47 21.48 21.49 21.55 21.58 22.01 22.01 22.01 22.03 22.13 22.15 22.16 22.17 22.18 22.19 22.26 22.27 22.30 22.31 22.32 22.39 22.40 22.44 CONTENTS 5. 6. 7. Specific gifts and general legacies Introduction Specific gifts General legacies Particular problems arising from pecuniary legacies Gifts of residue Payment of debts Payment of pecuniary legacies Inclusion of a trust Absolute gift of residue to one person Absolute gift of residue to more than one person Successive interests in residue Contingent interests in residue Survivorship clauses Substitutional gifts Administrative powers Introduction Common extensions to powers of personal representatives Common extensions to powers of trustees Power to charge Indemnity Will drafting implications of the Trusts of Land and Appointment of Trustees Act 1996 Civil partnership and same sex marriages Human Fertilisation and Embryology Act 2008 xxiii 22.46 22.46 22.47 22.56 22.57 22.60 22.61 22.63 22.64 22.65 22.66 22.70 22.72 22.73 22.76 22.78 22.78 22.79 22.87 22.95 22.96 22.98 22.101 22.103 Appendix Checklist for taking instructions A.01 Index page 679
adam_txt	CONTENTS Acknowledgments Preface Table of Cases Table of Statutes Table of Statutory Instruments 1. Introduction: what to do after death 2. Is there a valid will? 1. Formalities Introduction "In writing" The signature The testator intended by their signature to give effect to their will Signature made or acknowledged in the presence of at least two witnesses Witnesses Attestation clauses Arrangements for execution Privileged wills Incorporation of documents 2. Capacity Age The mental state of the testator 3. Knowledge and approval Presumption Mistake Rectification of will Special rules relating to those regulated by the Solicitors Regulation Authority (SRA) 4. Force, fear, fraud or undue influence Introduction page v vii xxv xlv Ivii para 1.01 2.01 2.01 2.01 2.02 2.03 2.06 2.08 2.09 2.12 2.15 2.18 2.20 2.26 2.26 2.27 2.45 2.45 2.51 2.53 2.59 2.60 2.60 CONTENTS x Force or fear Fraud and undue influence 5. 6. Lost wills Codicils Definition Republication Revival Revocation 7. Revocation Introduction Mutual wills Revocation by marriage or formation of a civil partnership Divorce or dissolution of a civil partnership Destruction A testamentary instrument Revocation by privileged testator Alterations and obliterations Intestacy 1. 2. 3. Introduction Total or partial intestacy Undisposed of property is held on a statutory trust The general rule Partial intestacy 4. Order of entitlement under the intestacy rules * Human Fertilisation and Embryology Act 2008 5. The rights of surviving spouses and civil partners The spouse's entitlement The special rules applying to spouses and civil partners 6. The rights of issue General The statutory trusts Hotchpot Adopted, legitimate and Illegitimate children 7. 8. The rights of others Bona vacantia Inheritance Tax 1. Introduction Definitions Occasions of charge to inheritance tax 2. The estate on death What is included? Excluded property Deemed domicile Liabilities 2.61 2.62 2.64 2.65 2.65 2.66 2.68 2.69 2.70 2.70 2.71 2.76 2.82 2.85 2.91 2.93 2.94 3.01 3.01 3.03 3.04 3.04 3.05 3.06 3.07 3.08 3.08 3.12 3.18 3.18 3.19 3.22 3.23 3.28 3.29 4.01 4.01 4.01 4.03 4.04 4.04 4.06 4.08 4.13 CONTENTS Finance Act 2013 and 2014 The calculation of tax Two rates of tax A reduced rate of tax Cumulation Transfer of unused nil-rate band between spouses The residence nil-rate band Grossing-up Gifts within seven years of death—changes in value Gifts within seven years of death—changes of rate Gifts with a reservation 4. Valuation of property General rules Valuation on death Special valuation rules Related property Apportionment of income attributable to a period falling partly before and partly after death 5. Exemptions Introduction The exemption for transfers between spouses and civil partners Non-domiciled spouses and civil partners Gifts to charities, etc. The "annual" exemption Small gifts exemption Normal expenditure out of income Gifts in consideration of marriage or civil partnership Family maintenance Cumulative effect of exemptions Death while responding to emergency circumstances Death on active service Death of constables and service personnel targeted because of their status Conditional exemption for heritage property 6. Reliefs Introduction Agricultural relief Claw back of relief on lifetime transfers Business property relief Woodland relief Quick succession relief 7. Liability for inheritance tax on death Introduction Persons liable for inheritance tax on death (IHTA 1984 s.200(l)) Liability for additional tax on lifetime gifts 3. xi 4.20 4.27 4.27 4.28 4.29 4.31 4.35 4.48 4.52 4.54 4.55 4.65 4.65 4.66 4.70 4.75 4.78 4.79 4.79 4.80 4.83 4.88 4.91 4.93 4.94 4.97 4.98 4.100 4.101 4.103 4.105 4.106 4.107 4.107 4.109 4.121 4.122 4.137 4.138 4.139 4.139 4.140 4.141 CONTENTS xii 8. Burden (or incidence) of inheritance tax Introduction Express direction in the will as to burden No express direction in will Practical problems Apportioning the burden of inheritance tax 9. Time for payment General position Instalment option 10. PartiaHy exempt transfers Introduction "Specific" gifts not bearing their own tax to non-exempt beneficiary residue to exempt beneficiary Residue partly to exempt and partly to non-exempt beneficiaries Specific gifts not bearing their own tax to non-exempt beneficiaries residue partly to exempt and partly to non exempt beneficiaries Section 41 and Re Benham's Will Trusts (1995) Partly exempt transfers and agricultural and business property relief 11. Some particular problems Inter-relationship of inheritance tax and capital gains tax Anti-avoidance 12. Reduced rate of inheritance tax Opt-out and merger elections Formula clauses 13. Certificates of discharge Capital gains tax 1. Introduction 2. Capital gains tax generally Taxable person pre-tax year 2019/20 Taxable person 2019/20 onwards Disposals Chargeable assets Chargeable gains Rates of tax Exemptions and reliefs The date for payment of tax 3. 4. The capital gains tax liability of the deceased The capital gains tax liability of the personal representatives The position on death Disposals by the personal representatives Transfers to legatees 4.145 4.145 4.146 4.147 4.148 4.150 4.151 4.151 4.152 4.158 4.158 4.159 4.160 4.161 4.162 4.168 4.170 4.170 4.172 4.198 4.201 4.203 4.205 5.01 5.01 5.04 5.05 5.07 5.09 5.10 5.11 5.17 5.19 5.32 5.34 5.35 5.35 5.38 5.41 CONTENTS 5. 6. 6. The capital gains tax liability of beneficiaries Reporting requirements for chargeablegains Income tax 1. 2. Introduction Income tax generally What is income? What income is taxable? What is the relevant year of assessment? How is the tax liability calculated? Rates charged on non-dividend income When is the tax payable? 3. Income of the deceased Introduction Income of the deceased Distinguishing income of the deceased from income of the estate Practical problems 4. Income arising after death Non-residuary legatees 7. Taxation of trusts and settlements 1. 2. 3. Introduction Settlements and inheritance tax Interests in possession What is an interest in possession? 4. 5. The significance of Finance Act 2006 Settlements created before 22 March 2006 Classification Settlements with a qualifying interest inpossession Relevant property settlements Settlements with no interest in possession which qualify for privileged treatment What of settlements which did not satisfy the requirements of the amended S.71? 6. 7. Settlements created on or after 22 March 2006 by lifetime chargeable transfer Settlements created on or after 22 March 2006 on death Immediate post-death interests Trusts for bereaved minors Trusts for bereaved young people Accumulation and maintenance settlements converted into S.71D trusts 8. 9. Settlements for the disabled Capital gains tax and settlements xiii 5.45 5.46 6.01 6.02 6.03 6.04 6.05 6.07 6.08 6.19 6.20 6.21 6.22 6.24 6.25 6.26 6.27 6.30 7.01 7.01 7.03 7.05 7.07 7.15 7.16 7.17 7.18 7.27 7.52 7.63 7.64 7.65 7.66 7.68 7.73 7.78 7.79 7.83 xiv CONTENTS 10. Capital gains tax—the liability of the settlor Creating a settlement by lifetime transfer Creating the settlement on death 11. Capital gains tax—the liability of the trustees Changes in trustees Actual disposals Deemed disposals 12. Capital gains tax—the liability of beneficiaries 13. Settlements and income tax—introduction 14. income tax—liability of trustees General principles Liability of trustees and accumulation and discretionary trusts Trustees' liability under Income Tax Act 2007 s.496 15. Income tax—liability of beneficiaries Beneficiary with a right to income Beneficiary receiving income from an accumulation or discretionary trust 16. Income Tax and Trustee Act 1925 Տ.31 17. Demergers and scrip issues What is the tax position? Stock or scrip Trusts (Capital and Income) Act 2013 8. 7.86 7.86 7.89 7.Ց0 7.90 7.91 7.92 7.100 7.101 7.103 7.103 7.106 7.110 7.112 7.112 7.117 7.119 7.121 7.124 7.125 7.127 Grants 8.01 1. 2. 3. 4. 8.01 8.03 8.04 Introduction Types of grant Capacity to take a grant Grant of probate The executor appointed by will Appointment other than by will Chain of representation (Administration of Estates Act 1925 Circumstances in which a grant ismade Person entitled to take a grant The effect of a grant 8.10 8.12 8.14 8.16 8.18 8.19 8.19 8.20 8.22 8.24 8.24 8.25 8.28 Renunciation Number of personal representatives 8.29 8.31 S.7) Limited, conditional and substitutional appointments Effect of grant of probate Executor de son tort Power reserved to prove at a later date 5. Grant of letters of administration with will annexed Circumstances in which a grant ismade Persons entitled to take a grant The effect of the grant 6. 7. 8. 8.06 8.06 8.08 Grant of simple administration CONTENTS 9. Special rules as to appointment of personal representatives After renunciation Passing-over Administration of Justice Act 1985 s.50 10. Limited grants Introduction Grants limited as to time Grants limited as to property Grants limited as to purpose 11. Incomplete administration Grant of administration where estate incompletely administered Grant to follow expiry of a time limited grant Double probate 12. Circumstances in which no grant is required 13. Revocation of grants Jurisdiction Grounds for revocation Consequences of revocation 9. Probate jurisdiction 1. 2. 3. 4. 5. . Jurisdiction—territorial limits Nature of probate jurisdiction—contentious and noncontentious business Financial limits Probate jurisdiction and other jurisdiction concerning wills Solemn form procedure 10. Obtaining the grant (non-contentious cases) 1. 2. 3. 4. 5. Probate jurisdiction Online applications by probate practitioners The papers leading to a grant The will and copies Forms PA1P and PAIA Introduction PA1P applications where there is a will 6. Inheritance tax accounts and payment of tax Introduction "Excepted estates" where no inheritance tax account need be filed I HT Form 400 Further forms Late payment, penalties and estimated accounts 7. Additional evidence Evidence of due execution Affidavit as to knowledge and approval xv 8.33 8.33 8.34 8.38 8.39 8.39 8.40 8.43 8.48 8.51 8.52 8.54 8.55 8.56 8.57 8.57 8.58 8.59 9.01 9.01 9.02 9.05 9.06 9.07 10.01 10.01 10.04 10.07 10.09 10.12 10.12 10.14 10.46 10.85 10.49 10.52 10.59 10.62 10.65 10.65 10.67 xvi CONTENTS Evidence of alterationand date of execution Affidavit of attempted revocation 8. Preventing a grant Caveats 9. Compelling action Citations Procedure on citation 10. Standing searches 11. Guarantees 10.68 10.71 10.72 10.73 10.75 10.76 10.80 10.82 10.83 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 11.05 Duty of care 11.06 2. Powers of personal representatives before the grant 11.07 3. Implied administrative powers 11.10 Introduction 11.10 Powers of personal representatives to sell, mortgage and lease 11.11 Power to appropriate 11.12 Power to appoint trustees of a minor's property 11.15 Power to postpone distribution 11.16 Power to insure 11.17 Power to run a business 11.18 Power to maintain minors 11.21 Power to advance capital , 11.27 Power to delegate—Trustee Act 2000 11.30 Indemnity 11.32 Powers of investment 11.33 Power to purchase land 11.35 4. Administrative powers granted by will 11.36 5. Rights of beneficiaries during the administration 11.37 The right to compel due administration 11.38 General administration actions 11.42 6. Other remedies of beneficiaries 11.49 A personal action against personal representatives 11.49 The right to trace 11.50 A personal action against recipients of assetsof the estate 11.51 12. Practical considerations during administration 1. Introduction 2. Raising money to pay debts and inheritance tax Introduction Borrow money from a bank Banks releasing funds of the deceased 12.01 12.01 12.02 12.02 12.03 12.04 CONTENTS 3. 4. 5. 13. xvii Direct payment scheme 12.05 National savings products and British Government stock proceeds paid direct to HMRC 12.06 Borrow from a beneficiary 12.09 Sale of assets before grant 12.11 Assets handed direct to HMRC 12.12 Sums payable without a grant 12.13 Sale of assets—which to sell? 12.16 Introduction 12.16 The terms of the will and the wishes of the beneficiaries 12.17 Future destination of property 12.18 The sale of shares 12.19 Tax considerations—inheritance tax 12.20 Tax considerations—capital gains tax 12.33 Need to comply with the General Data Protection Regulation 12.35 Processing personal data 12.36 General principles of data protection 12.38 Legal ground for processing data 12.39 Privacy notices 12.41 General duties 12.43 Duties of solicitors 1. The extent of the retainer The solicitor must clarify the terms of the retainer 2. Duties relating to the preparation of the will The solicitor must prepare the will with reasonable speed The solicitor must take instructions from the client in person wherever possible The solicitor must try to establish that the client has testamentary capacity The solicitor must take instructions in the absence of anyone who stands to benefit or is in a position to exert influence Earlier wills should be considered The solicitor must try to establish what property the testator owns and in what capacity Does a third party have an interest in property "owned" by the client as a result of proprietary estoppel? Does the client have a general power of appointment? The solicitor's role in taking instructions 3. Duties relating to the execution of the will The solicitor must offer to oversee the execution of the will If the will is returned after execution, the solicitor must check it If instructed to attend a client, keep the appointment Do not allow a client to execute a will conditionally 13.01 13.02 13.04 13.05 13.05 13.07 13.09 13.13 13.15 13.16 13.19 13.21 13.22 13.23 13.23 13.24 13.25 13.27 CONTENTS xviii 4. 5. 6. 7. 8. Duties relating to records Duties relating to general advice Solicitor as a beneficiary Duties of solicitor acting for personal representatives Duties in relation to anti-money laundering legislation The principal offences Regulatory requirements and the Fourth Anti-Money Laundering Directive Protection of personal representatives 1. 2. Introduction Statutory advertisements (Trustee Act 1925 s.27) The advertisements Searches Distributing the estate Contingent liabilities Deceased Lloyd's Names Bankrupt beneficiaries 3. 4. 5. Benjamin orders and alternatives Put up or shut up orders Illegitimate and adopted beneficiaries 6. The personai representatives' liability in respect of the deceased's leaseholds Children of unmarried parents General Representative liability Personal liability 7. 8. 9. 10. Liability for acts of agents The six-month time limit Administration proceedings for specific relief Administration of Justice Act 1985 s.48 The payment of debts 1. The solvent estate Debts charged on property Contrary intention The statutory order for unsecured debts Variation of the statutory order 2. Insolvent estates Introduction Challenging lifetime transactions for the benefit of the estate Disclaiming onerous property Dealing with the deceased's dwelling house Assets and liabilities Availability of joint property Secured creditors 13.28 і 13.31 1 13.34 1 13.36 J 13.40 13.41 : 13.43 : 14.01 14.01 14.02 14.03 14.04 14.05 14.06 : ; į ; : 14.12 14.14 į 14.17 14.21 14.22 ; 14.22 14.24 14.24 14.25 14.27 14.28 14.29 14.31 14.33 15.01 15.02 15.03 15.08 15.12 15.20 15.26 15.26 15.29 15.30 15.31 15.34 15.35 15.36 CONTENTS xix Funeral, testamentary and administration expenses Other debts and liabilities Liability for unpaid debts The problem of bankrupt beneficiaries Legacies and devises 1. Legacies and devises 2. Classification of legacies Specific legacies General legacies Demonstrative legacies Pecuniary legacies Residuary legacies 3. Devises 4. Failure of legacies and devises Introduction Effect of failure Disclaimer Ademption Beneficiary predeceases testator Divorce Uncertainty ' The beneficiary witnesses the will The gift is for an illegal or immoral purpose or contrary to public policy Failure of a condition The doctrine of satisfaction 5. Incidence of pecuniary legacies Introduction No undisposed of property Undisposed of property Are there any circumstances in which s.33(2) does not apply? Will drafting 6. Income from and interest on legacies and devises Introduction Income Entitlement to interest 15.37 15.38 15.47 15.49 16.01 16.01 16.02 16.03 16.04 16.05 16.06 16.10 16.11 16.12 16.12 16.13 16.14 16.16 16.25 16.38 16.40 16.43 47. Construction of wills 1. The object of the court is to ascertain the testator's expressed intention Starting point is natural and ordinary meaning of words used Other matters are relevant A term may be implied if it is necessary Sòme words have several meanings The dictionary principle Rectification of a will 17.01 16. 16.50 16.58 16.62 16.66 16.66 16.67 16.68 16.69 16.71 16.72 16.72 16.73 16.82 17.04 17.04 17.06 17.07 17.08 17.09 17.10 CONTENTS 6. 9. Accounts The purpose of accounts The form of the accounts Signature of the accounts Post-mortem alterations 1. 2. Introduction Disclaimer The succession effect of disclaimer The taxation effect of disclaimer 3. Variations The succession effect of variation The taxation effect of variation 4. 5. 6. 3. Introduction Preliminary requirements Time limits Normal period 4. Discretion to allow applications out of time Practical considerations 5. The categories of applicant Section 1(1) 5. Reasonable provision Two standards An objective standard 7. The court must decide whether and in what manner to make an order (s.3) This is a discretionary matter The common guidelines The particular guidelines 8. 9. 1B.30 18.30 18.31 18.33 19.01 19.01 19.02 19.02 19.07 19.18 19.18 19.21 Inheritance (Provision for Family and Dependants) Act 1975 19.40 Precatory words 19.43 Property settled on death without an interest in possessionevents occurring within two years of death 19.45 ). The Inheritance (Provision for Family and Dependants) Act 1975 1. 2. xxi Applications by adult children Types of order The types The burden of an order Inheritance tax Other taxes Interim payments Variation of periodical payments order 10. Property available for financial provision The net estate Nominated property 20.01 20.01 20.04 20.06 20.06 20.08 20.13 20.14 20.14 20.30 20.30 20.36 20.40 20.40 20.41 20.49 20.59 20.62 20.62 20.72 20.73 20.75 20.76 20.77 20.79 20.79 20.80 CONTENTS XX 2. 3. 4. 5. 6. 7. 8. 18. Extrinsic evidence The general rule Where the words used are not apt to fit the surrounding circumstances Where there is a latent ambiguity To rebut a presumption of equity 17.11 17.11 The Administration of Justice Act 1982 The will speaks from death Section 24 of the Wills Act 1837 Contrary intention Section 24 has no application to people Gender Recognition Act 2004 Property subject to a general power of appointment General and special powers of appointment Method of exercisinga general power of appointment Special rules relating to children Adopted children Children whose parents were not married Class gifts The class closing rules Acceleration of the date for closing a class Gifts of a specified amount to persons fulfilling a description Class gifts to children of the testator who predecease Gifts to spouses Civil partner not a spouse Same sex marriage Deciding whether a gift is absoiute or limited Section 22 of the Administration of Justice Act 1982 The rule in Lassence v Tierney 17.15 ' 17.17 17.17 17.18 17.21 17.23 17.26 17.26 17.27 ¡ 17.29 17.29 17.33 17.34 17.34 17.40 Completing the administration 1. Assents Position of beneficiaries before assent Assents in respect of pure personalty Assents in respect of land 2. Personal representative or trustee Personal representative for life Comparison with trustees Transition from personal representative to trustee 3. Receipts and discharges Introduction Pecuniary legacies Minors cannot give a good receipt for money 4. The equitable rules of apportionment 5. The legal rules of apportionment 17.21 j 17.13 \ 17.14 1 17.41 17.42 17.43 17.44 17.43 17.45 17.45 17.47 18.01 18.02 18.02 18.03 18.07 18.13 18.13 18.14 18.15 18.20 18.20 18.21 18.23 18.24 18.28 xxii CONTENTS Joint property Anti-avoidance provisions 11. The choice of court The county court The Family or Chancery Division of the High Court 21. Disposing of property otherwise than by will 1. Introduction 2. Disposition of property without a will Statutory nominations Rights under pension schemes Comparison of pre-6 April 2015 and post 5 April position 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 Choice of law of succession 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 20.82 20.88 20.100 20.100 20.101 21.01 21.01 21.02 21.03 21.05 21.15 21.26 21.29 21.30 21.33 21.35 21.35 21.40 21.43 21.44 21.46 21.47 21.48 21.49 21.55 21.58 22.01 22.01 22.01 22.03 22.13 22.15 22.16 22.17 22.18 22.19 22.26 22.27 22.30 22.31 22.32 22.39 22.40 22.44 CONTENTS 5. 6. 7. Specific gifts and general legacies Introduction Specific gifts General legacies Particular problems arising from pecuniary legacies Gifts of residue Payment of debts Payment of pecuniary legacies Inclusion of a trust Absolute gift of residue to one person Absolute gift of residue to more than one person Successive interests in residue Contingent interests in residue Survivorship clauses Substitutional gifts Administrative powers Introduction Common extensions to powers of personal representatives Common extensions to powers of trustees Power to charge Indemnity Will drafting implications of the Trusts of Land and Appointment of Trustees Act 1996 Civil partnership and same sex marriages Human Fertilisation and Embryology Act 2008 xxiii 22.46 22.46 22.47 22.56 22.57 22.60 22.61 22.63 22.64 22.65 22.66 22.70 22.72 22.73 22.76 22.78 22.78 22.79 22.87 22.95 22.96 22.98 22.101 22.103 Appendix Checklist for taking instructions A.01 Index page 679
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spelling	King, Lesley C. Verfasser (DE-588)1171759789 aut Wills, administration and taxation law and practice by Professor L.C. King, LL. B. (Bristol), Dip. Crim. (Cantab.) (Solicitor (hons); Professional Development Consultant, University of Law) Thirteenth edition London Thomson Reuters 2020 London Sweet & Maxwell lviii, 715 Seiten Illustrationen 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 Erscheint auch als Online-Ausgabe 978-0-414-07713-3 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=032207177&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	King, Lesley C. 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_exact_search_txtP	Wills, administration and taxation law and practice
title_full	Wills, administration and taxation law and practice by Professor L.C. King, LL. B. (Bristol), Dip. Crim. (Cantab.) (Solicitor (hons); Professional Development Consultant, University of Law)
title_fullStr	Wills, administration and taxation law and practice by Professor L.C. King, LL. B. (Bristol), Dip. Crim. (Cantab.) (Solicitor (hons); Professional Development Consultant, University of Law)
title_full_unstemmed	Wills, administration and taxation law and practice by Professor L.C. King, LL. B. (Bristol), Dip. Crim. (Cantab.) (Solicitor (hons); Professional Development Consultant, University of Law)
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
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