325 Considerations When Making Provision For Cohabitee And Children In Will

WILLS AND ADMINISTRATION vol 42(1) will precedents

325 Considerations when making provision for cohabitee and children in will

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G: INHERITANCE TAX EFFICIENT PROVISION FOR COHABITEES AND CHILDREN

Making inheritance tax efficient provision in a will for a cohabitee and children is a problem, particularly if the children are from a different relationship. A taxpayer usually wants to provide for the cohabitee

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(16) INHERITANCE TAX CONSIDERATIONS FOR THE WILL DRAFTER

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

340 Free of tax clauses in wills

341 Survivorship clauses in wills

342 Commorientes

343 Drafting wills for post-death variations or disclaimers

344.1 Agricultural property relief, business property relief and inheritance tax

344.2 Specifically given property attracting agricultural or business property relief

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325 Considerations when making provision for cohabitee and children in will

325 Considerations when making provision for cohabitee and children in will

G: INHERITANCE TAX EFFICIENT PROVISION FOR COHABITEES AND CHILDREN

G: INHERITANCE TAX EFFICIENT PROVISION FOR COHABITEES AND CHILDREN

Continue reading

(16) INHERITANCE TAX CONSIDERATIONS FOR THE WILL DRAFTER

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

340 Free of tax clauses in wills

341 Survivorship clauses in wills

342 Commorientes

343 Drafting wills for post-death variations or disclaimers

344.1 Agricultural property relief, business property relief and inheritance tax

344.2 Specifically given property attracting agricultural or business property relief

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325 Considerations when making provision for cohabitee and children in will

325 Considerations when making provision for cohabitee and children in will

G: INHERITANCE TAX EFFICIENT PROVISION FOR COHABITEES AND CHILDREN

G: INHERITANCE TAX EFFICIENT PROVISION FOR COHABITEES AND CHILDREN

Continue reading

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