内容

目次

Introduction General considerations Taking instructions Opening and revocation Joint, mutual and reciprocal (Mirror) Wills Foreign issues and declarations as to jurisdiction Funeral wishes Appointment of executors and trustees Appointment of guardians Legacies Specific gifts of real property and rights of occupation Specific gifts of chattels and other personal property Business interests Charities and charitable giving Digital assets Residuary gifts Minors Disabled and vulnerable beneficiaries Flexible life interest trusts Powers of Trustees Declarations Attestation Inheritance tax Inheritance tax mitigation in wills Complete wills Single adults Wills for married couples or civil partners with no children Wills for married couples or civil partners with children Unmarried couples with children Second marriages or civil partnerships Wills in the Court of Protection Variations after death Letters and other support materials Appendix 1: Attestation, construction and interpretation Appendix 2: Powers Appendix 3: Intestacy Rules Appendix 4: Inheritance Tax and Capital Gains Tax