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Wills and tax planning – Paper by Charles Holbech

This paper by Charles Holbech provides a detailed guide in relation to wills and tax planning with examples and some precedents. Guidance is given in respect of nil rate band trusts, business and agricultural property, will trusts, charitable gifts, the residential nil rate band and deeds of variation.

The paper is designed to serve as a useful quick reference for practitioners. Its various sections can be navigated via a hyperlinked table of contents.

You can read the paper here.