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Legal Practice Guides:
Unrivalled for clarity, authority and cost effectiveness, the CLP Legal Practice Guides explain in detail the principles of each area of legal practice. Each title is complemented by worked examples, checklists, model forms and relevant legislation.
Published annually, these user-friendly guides are ideal points of reference for students studying the Legal Practice Course and for practitioners, whether newly qualified or as a means of keeping up with the latest developments.
Private Client: Wills, Trusts and Estate Planning:
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 into account the IHT implications of the abolition of the lifetime allowance announced in the Budget, the changes to the annual exemption for CGT and the temporary changes to SDLT, the changes announced for 2024/25 in relation to the taxation of low income trusts, additions to the schedule of exclusions from the need to register trusts, and the decision of the German Federal Court in German Federal Court Decision IV ZR 110/21 in relation to the EU Succession Regulation.
