目次

*The Background Law *The Essential Wills Law *The Essential Trusts Law *The Essential Tax Law *Drafting the Will *Notes for the Will Draftsman *The Impact of the Transferable Nil Rate Band *Using Immediate Post-Death Interests *Provision for Children *Pilot Trusts *Reduced Rate of Inheritance Tax when 10% of the Net Estate Left to Charity *Agricultural and Business Property *Administering the Estate (Including Establishing and Running Will Trusts) *Obtaining the Grant *Instruments of Variation and Disclaimer *Constituting and Administering Will Trusts *Tax Efficient Administration *Inheritance Act Claims *The Intestacy Rules *Donatio Mortis Causa *Appendices Appendix I Interest Rates Payable on Funds in Court Appendix II Nil Rate Band Tables