Butterworths Wills and Probate Library Noticeboard

June 1999 CD

Butterworths Wills, Probate and Administration Service

Issue 22 – see IN THIS ISSUE below for more details

New All ER Cases

The Butterworths Wills and Probate Library contains the additional following cases:

Ingram v IRC [1999] 1 All ER 297, HL

In This Issue

Butterworths Wills, Probate and Administration Service

 

Service Issue 22 – MAY 1999

Introductory Matters has been generally updated. Reference is made at para [22]n to Client Care—A Guide for Solicitors and to The Solicitors Guide to Good Management, both published by the Law Society.

 

Division A1 Wills—Providing for Disabled Beneficiaries There is new commentary on the older beneficiary under the heading ‘the beneficiary’s situation’. See para [425]. Material on trusts under which the disabled beneficiary is a beneficiary, is updated at para [504].

 

Division A1 Forms and Precedents There is a new Will precedent: Precedent 7 A will for a dependent elderly relative who shares the testator’s home. See para [1017]. New clauses have been added to Precedent 1 (A complete will for spouses with a disabled child, other children and substantial assets), and to Precedent 2 (A short will for a parent with a disabled child, other children and a small estate). See paras [1005] and [1011] respectively.

 

Division CII Capital Gains Tax This Division has been generally updated, including material on shares and securities (see para [144]), rights issues, bonus issues and stock dividends (see para [145]), definition of business assets for taper relief (see paras [255]ff) and reinvestment relief after 5 April 1998 (see paras [248]ff). The indexation allowance tables are updated at para [701].

 

Division D Forms Forms ‘Oaths for Administrators’: the clauses setting out the gross limit the estate passing under the grant must not exceed, is updated for the precedents beginning at paras [822], [823], [824], [826]–[834], [838]–[840], [842], [844], [847], [848], and [850].

 

Division L Other Materials This Division has been comprehensively revised and updated. The Inheritance Tax and Capital Transfer Tax Tables now include reliefs for 1998-99 (para [10]). There are new, extensive sections on on inheritance tax. They are:

Inheritance Tax: Extra-Statutory Concessions (paras [201]ff);

Inheritance Tax: Inland Revenue Statements of Practice (paras [301]ff);

Inheritance Tax: Inland Revenue Interpretations (paras [551]ff); and

Inheritance Tax: Revenue & Other Press Releases (paras [601]ff).

 

Tables and Index Main tables and index are included in this issue.