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319 Considerations when making provision for spouse or civil partner in will

WILLS AND ADMINISTRATION vol 42(1) will precedents

319 Considerations when making provision for spouse or civil partner in will

| Commentary

F: INHERITANCE TAX EFFICIENT PROVISION FOR SURVIVING SPOUSE OR CIVIL PARTNER

When making provision for a surviving

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(16) INHERITANCE TAX CONSIDERATIONS FOR THE WILL DRAFTER

320 Should gift to surviving spouse or civil partner be outright or in trust?

321 Reservation of benefit and termination of an immediate post-death interest (‘IPDI’) during beneficiary’s lifetime

322 Scope of Finance Act 1986 Section 102ZA

323 Drafting implications of Finance Act 1986 Section 102ZA

324 Limitations of Finance Act 1986 Section 102ZA

325 Considerations when making provision for cohabitee and children in will

326 Vested or contingent gifts to children by will?

327 Vested gifts to children by will

328 Contingent gifts to children by will

329 Contingent pecuniary legacy to infant

330 Overlap of ‘privileged’ trusts for inheritance tax purposes

331 Excluding child’s right to income under a will trust to preserve age 18-to-25 inheritance tax status

332 Circumventing the restriction on successive immediate post-death interests in possession (‘IPDI’) with general powers of appointment

333 Considerations when making provision for grandchildren in will

334 Inheritance Tax Act 1984 Section 144

335 The Frankland trap and its removal

336 The 2006 amendments

337 Drafting two-year discretionary trusts

338 Pros and cons of Inheritance Tax Act 1984 Section 144 trusts

339 Division of residue of estate and Benham and Ratcliffe cases