LPC Law Notes Private Client Notes
A collection of the best LPC Private Client the director of Oxbridge Notes (an Oxford law graduate) could find after combing through twenty-nine LPC samples from outstanding students with the highest results in England and carefully evaluating each on accuracy, formatting, logical structure, spelling/grammar, conciseness and "wow-factor".
In short these are what we believe to be the strongest set of Private Client notes available in the UK this year. This collection of notes is fully updated f...
The following is a more accessible plain text extract of the PDF sample above, taken from our Private Client Notes. Due to the challenges of extracting text from PDFs, it will have odd formatting:
POST-DEATH ARRANGEMENTS
The way in which an estate is left on death is not final. Beneficiaries and trustees can redirect dispositions of property in an estate following death, e.g. to provide for family members who may be less well off than the beneficiary, or to save tax, usually IHT. | |||
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Precatory Trusts |
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Wills Creating Two-Year Discretionary Trusts |
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Disclaimers |
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Variations |
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* Reading Back for Tax Purposes separate elections can be made for IHT and CGT | |||
Inheritance Tax – s.142(1) IHTA 1984 Where within two years after a person’s death, any of the dispositions of the deceased’s estate are varied or disclaimed in writing, they shall be read back and treated as though the variation had been effected by the deceased, or in the case of disclaimer, as though the gift had never been conferred. | Capital Gains Tax – s.62(6) TCGA 1992 Similar provisions apply for CGT – effect:
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Buy the full version of these notes or essay plans and more in our Private Client Notes.
A collection of the best LPC Private Client the director of Oxbridge Notes (an Oxford law graduate) could find after combing through twenty-nine LPC samples from outstanding students with the highest results in England and carefully evaluating each on accuracy, formatting, logical structure, spelling/grammar, conciseness and "wow-factor".
In short these are what we believe to be the strongest set of Private Client notes available in the UK this year. This collection of notes is fully updated f...
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