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The CLP Legal Practice Guides explain in detail the principles of each area of legal practice and provide worked examples, checklists, model forms and relevant legislation. Published annually, they are ideal points of reference for students studying the Legal Practice Course, and for practitioners as a means of keeping up with the latest developments.
Private Client: Wills, Trusts and Estate Planning is a comprehensive and user-friendly examination of the legal and taxation implications arising from estate planning work within the private client department of a solicitors’ firm. The guide deals in a practical way with all the areas confronting the practitioner on a day-to-day basis, from tax and financial planning to the administration of trusts. Throughout the text, worked examples illustrate how to calculate the tax position of the client.
The text has been fully amended to take account of the additional guidance provided by HMRC on the exclusion of will trusts from the registration requirement introduced by the Money Laundering and Terrorist Financing (Amendment) (EU Exit) Regulations 2020, the OPG’s changed advice on discretionary fund management and lasting powers of attorney, the Court of Appeal decision in Skinner v RCC, the decision in Goodrich v AB on the meaning of ‘spouse’ and its implications for practitioners.
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