Law: wills, probate, succession, inheritance Books

Book SynopsisThe European Union Succession Regulation No 650/2012 entered into force on 17 August 2015 covering all successions in European Union Members States (with the exception of Denmark, the United Kingdom and Ireland). The Regulation comprehensively covers the substantive succession law as well as the specific procedural law and the law concerning recognition and enforcement of the relevant judicial awards. The Regulation applies to ''cross-border“ succession i.e. cases where the citizen of one Member State died in another Member State where he or she owned movable or immovable assets. Based on the Regulation, the applicable law now follows uniform rules, meaning the historic legal fragmentation within Europe will be eliminated in the future. This magisterial new text offers a comprehensive analysis of the new regulation, providing an authoritative guide to the new European succession framework.Trade ReviewThe present Commentary adds another voice to the European concerto which so far features commentaries from Germany, Austria, Belgium/Switzerland, Italy/Germany/Spain and Spain. This makes for a very interesting symphony. -- Prof Dr Peter Mankowski * Zeitschrift zum Gemeinschaftsprivatrecht - GPR *[R]ecommended as offering a careful and sensible legal assessment of the provisions of the Regulation that all succession practitioners will find extremely useful in understanding the subtleties of the 2012 European legislation: it is also extremely useful for academics involved in succession or in cross-border property disputes falling within the scope of the Regulation. -- Jonathan Fitchen, University of Aberdeen * Edinburgh Law Review *

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Book SynopsisThis book makes a compelling case for placing the social and legal practices of inheritance centre stage to make sense of fundamental questions of our time. Drawing on historical, literary, sociological, and legal analysis, this rich collection of original, interdisciplinary and international contributions demonstrates how inheritance is and has always been about far more than the set of legal processes for the distribution of wealth and property upon death. The contributions range from exploring the intractable tensions underlying family disputes and the legal and political debates about taxation, to revisiting literary plots in the past and presenting a contemporary artistic challenge of heirship. With an introduction that presents a critical mapping of the field of inheritance studies, this collection reveals the complexity of ideas about ‘passing on’, ‘legacies’, and ‘heirlooms’; troubles some of the enduring consequences of ‘charitable bequests’, ‘family money’, and ‘estate planning; and, deepens our understanding of the intimate and political practices of inheritance.Table of Contents1. Introduction: Why Inheritance? Daniel Monk ( University of London, UK) and Suzanne Lenon (University of Lethbridge, Canada) Part One: Foregrounding Inequalities – Past and Present 2. Defining Family Trees and Building Family Fortunes: A Look into Dispossession and Enrichment Through Inheritance Laws, Allison Tait (University of Richmond, UK) 3. ‘My Reputed Children’: Legacies of Enslavement in Atlantic-Island Wills, Anne Bottomley (Kent Law School, UK) 4. ‘Charitable Inclinations’: Women’s Bequests to Ireland’s Magdalene Laundries, Máiréad Enright (Birmingham Law School, UK) Part Two: Legal Fiction and Wills in Fiction 5. Surnames and Inheritance: Will-Plotting and Female Economic Power in the Eighteenth-Century Novel, Jolene Zigarovich (University of Northern Iowa, USA) 6. Murder, Inheritance and Family Provision in the Golden Age of English Detective Fiction, Rebecca Probert (Exeter University, UK) Part Three: Resistance, Rights and Agency 7. The Story of the Pink Cat: An Exploration of the Ways Care-Experienced People Navigate Inheritance, Delyth Edwards (University of Leeds, UK) and Rosie Canning (University of Southampton, UK) 8. Queer Property, Russell Perkins (Artist, USA) 9. Sentimental Value: Keeping Inheritance in the Family, Sarah Gilmartin (Lancaster University, UK) and Anita Purewal (Lancaster University, UK) Part Four: Adjudicating Inheritance/Adjudicating ‘Family’ 10. How Social Norms and Values Influence the Balance between Wills Variation Claimants and Testators, Allison A Cartier (Juris Doctor, Canada) 11. Testamentary Freedom in Debate: The Prerequisite of the Notary to Pass Down and to Inherit, Corinne Delmas (Université Gustave Eiffel, France) 12. Children in Need and the Great Intergenerational Wealth Transfer: Squaring the Impossible Circle of Testamentary Freedom, Family Obligations and the Role of the State, Heather Conway (Queen’s University Belfast, UK) and Sheena Grattan (TEP, UK) Part Five: Looking Backwards into the Future 13. The Power of Blood: How Succession Law’s Reliance on DNA Reinvigorates White Supremacy and the Politics of Biological Privilege, Danaya C Wright (University of Florida, USA) 14. Women, Property and Agency: Contours of Matrilineal Inheritance among the Nayars in Kerala, India, Lekha N B (Sree Narayana College, India) and Antony Palackal (University of Kerala, India) 15. Egalitarianism or Just a Need for Revenues? Debates on Inheritance Taxation in Scandinavia, Martin Dackling (Lund University, Sweden) 16. Émile Durkheim’s Proposal to Abolish Inheritance, Mélanie Plouviez (Côte d’Azur University, France)

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Book SynopsisAny Will drafter should have this book in their arsenal. - Law Skills The book contains a comprehensive collection of precedents supplied as an electronic download, including a variety of precedents for individual clauses as well as a set of complete wills catering for different scenarios. The emphasis of the approach is on clarity, practicality and simplicity, so you can quickly draft legally sound wills for a variety of circumstances. The book includes notes and guidance on drafting and additional materials, letters, support materials and extracts from relevant legislation.Recommended by the Institute of Professional Willwriters, Parker''s Will Precedents is a well-established and highly regarded publication, renowned for its clarity of drafting.This title is included in Bloomsbury Professional''s Parker''s Will Precedents online service.

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Book SynopsisThis text is the first comprehensive guide to litigating trust disputes in Jersey, bringing together analysis of substantive Jersey law, civil procedure and the remedies available to parties appearing in trust litigation before the Royal Court of Jersey. The book is an indispensable tool for trust professionals and legal practitioners with clients that have an exposure to a trust structure in Jersey, whether through a trustee, a beneficiary or a protector, enforcer or other power holder. This book is also of importance to matrimonial, criminal or insolvency practitioners seeking information or documents for the purposes of foreign proceedings and those seeking asset recovery or enforcement against assets subject to Jersey trusts.Table of Contents1. Jersey as a Jurisdiction in which to Litigate Trust Disputes 2. Conflict of Law Issues in Jersey Trust Litigation 3. Applications for Directions, the Variation of Trusts 4. Litigation Concerning the Existence of the Trust, the Rectification of its Terms and the Exercise of Powers 5. Disclosure of Trust Information and Documents 6. Trusts Arising by Operation of Law: Resulting and Constructive Trusts 7. Personal Remedies against Trustees: The Personal Accountability of the Trustee and Liability for Breaches of Trust 8. Conflicts of Interest and Unauthorised Profits 9. Remedies against Wrongful Recipients of Trust Property 10. The Retirement, Removal or Replacement of the Trustee by the Royal Court 11. The Trustee’s Protection from Personal Liability: The Trustee’s Indemnity 12. Remedies against Accessories to a Breach of Trust and Miscellaneous Claims against Third Parties other than in Respect of Breach of Trust 13. Proprietary Remedies against Trustees and Third Parties 14. Trust Property and the Proceeds of Crime 15. The Recognition and Enforcement of Judgments against Jersey Trust Assets and Trustees 16 Prescription of Actions

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Book SynopsisThis book contains 16 chapters. Each chapter introduces the subject matter, the legislation, principles, criteria or prerequisites relevant to the subject matter, followed by reference to cases and the application of principles, criteria or prerequisites to the issues, and the findings of the courts.

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Book SynopsisWill Trusts and Equitable Property Rights, provides an in-depth and comprehensive coverage and analyses of the law relating to will trusts and equitable property rights, and is the third and final book completing the trilogy of practitioner books on wills by the leading expert on this area. The twenty-seven chapters of the book present an incisive view of the following material relating to the subject matter of the book: • The creation of trusts by wills by use of precedents • The creation of family will trusts by use of precedents • The creation of will trusts of land by use of precedents • Discretionary will trusts by use of precedents • The creation of charitable trusts by will • The exercise of powers by will trust • The modification of trusts in wills by equitable doctrinesTable of ContentsContent Includes PART ONE: WILL TRUSTS Chapter 1: The Creation of Trusts by Will Chapter 2: Family Will Trusts Chapter 3: Trusts of Land by Will Chapter 4: Discretionary Will Trusts Chapter 5: Charitable Will Trusts Chapter 6: Powers and Will Trusts Chapter 7: The Modification of Trusts by Equitable Doctrines Chapter 8: The Rule Against Double Portions Chapter 9: Equitable and Statutory Advancements PART TWO: EXECUTORS AND TRUSTEES OF WILL TRUSTS Chapter 10: Executors and Trustees of Will Trusts Chapter 11: Beneficiaries of Will Trusts Chapter 12: The Removal of Executors and Trustees Chapter 13: The Liability of Executors, Trustees and Solicitors PART THREE EQUITABLE PROPERTY RIGHTS Chapter 14: Snell’s Principles Chapter 15: The Acquisition of Equitable Property Rights by Re-Formulated Proprietary and Promissory Estoppel Chapter 16: The Concept of Remedial Constructive Trust Chapter 17: The Acquisition of Equitable Property Rights by Constructive Trusts Chapter 18: The Creation of Property Rights by Donationes Mortis Causa Chapter 19: The Creation of Equitable Property Rights by Secret and Half-Secret Trusts Chapter 20: The Creation of Contractual and Equitable Rights by Joint Bank Accounts PART FOUR: ACTIONS INVOLVING WILL TRUSTS AND EQUITABLE PROPERTY RIGHTS Chapter 21: Actions Involving Trusts and Wills Chapter 22: The Construction of Will Trusts Chapter 23: Actions for Breach of Trust Chapter 24: Actions Involving Equitable Property Rights Chapter 25: Actions in the Circuit Court Chapter 26: Interpretative Sources of Legal Practice

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Book SynopsisA trust and estate lawyer to the stars offers an engaging look at how to avoid numerous estate planning mistakes In The 101 Biggest Estate Planning Mistakes, author Herbert Nass, an estate planner for some of today's most famous celebrities, offers an entertaining look at what not to do when setting up an estate plan, or administering an estate.Table of ContentsPreface xv Acknowledgments xxi Chapter 1 The Single Biggest Mistake Is Not Planning for the One Certainty in Life Death 1 Mistake #1: No Estate Planning Whatsoever 3 Mistake #2: Out-of-Date Wills 14 Mistake #3: Losing Your Will 17 Mistake #4: Do-It-Yourselfers and Handwritten Wills 19 Mistake #5: Not Signing Your Will Because You Physically Can’t 24 Mistake #6: Not Properly Executing Documents 32 Mistake #7: The Best-Laid (Estate) Plans 35 Mistake #8: Dying Intestate, or Without a Will 42 Chapter 2 Mistakes Involving Tangible Personal Property 45 Mistake #9: Nemo Dat Quo Non Habet (Latin for “He Who Has Not Cannot Give”) 46 Mistake #10: Not Properly Documenting the Delivery and Completion of a Gift 49 Mistake #11: Selling Valuable Tangible Personal Property Too Close to Death 51 Mistake #12: Bequeathing Tangible Personal Property That You Do Not Own 54 Mistake #13: Mentioning Too Many Details in Your Will 56 Mistake #14: Not Including Any Details in Your Will 60 Mistake #15: Not Providing Properly for the Care of Your Pets After Your Death 64 Mistake #16: Leaving Too Much Money for Your Pets After Your Death 66 Mistake #17: Giving the Same Tangible Personal Property Item to More Than One Person 68 Mistake #18: Not Properly Providing for the Disposition of Your Artworks after Your Death 69 Mistake #19: Not Providing for Your Tangible Personal Property in a Revocable Living Trust 73 Chapter 3: Mistakes Involving Real Estate 75 Mistake #20: Not Confirming How Title Is Held to Real Estate Before or Right After Death 76 Mistake #21: Forgetting That Real Estate Usually Passes Subject to Loans and Mortgages 78 Mistake #22: Not Draining the Water Pipes in a Vacant House in Cold Weather 80 Mistake #23: Failing to Maintain Adequate Property and Casualty Insurance on Estate Property—Especially Vacant Real Estate 82 Mistake #24: Failing to Provide That Children, or Others, May Continue to Reside in the Family Home with the Executor’s or Trustee’s Approval 84 Mistake #25: Failing to Provide That Existing Leases Will Terminate on Reasonable Terms After the Death of the Owner of the Property 87 Mistake #26: Owning Land, a House or an Apartment in a Foreign Country 89 Mistake #27: Assuming That a Co-operative Apartment Building Board Will Always Do What You Would Like 90 Mistake #28: Placing Real Estate in a Trust Without Checking on the Ramifications of Doing So 92 Chapter 4: Mistakes Involving Executors and/or Trustees 95 Mistake #29: Selecting Only One Executor in a Complicated Estate 96 Mistake #30: Selecting Too Many Executors 98 Mistake #31: Selecting an Even Number of Executors 102 Mistake #32: Selecting Executors with a Conflict of Interest 103 Mistake #33: Not Compensating (or Under-Compensating) Your Executors 107 Mistake #34: Not Selecting Your Spouse as an Executor 110 Mistake #35: Surprising Your Spouse with the Terms of Your Will 112 Mistake #36: Not Naming Your Children as Executors Mistake #37: Naming Your Children as Executors 114 Mistake #38: Naming a Literary Executor in Your Will 116 Mistake #39: Naming a Corporate Fiduciary That Can Be Removed by an Individual Fiduciary 119 Chapter 5 Mistakes Involving Guardians, Minors, or Step-Children 123 Mistake #40: Not Naming the Biological Parent as the Guardian of Your Minor Children 124 Mistake #41: Naming the Biological Parent as the Guardian of Your Minor Children 128 Mistake #42: Failing to Periodically Review Your Choice of Guardian(s) 130 Mistake #43: Assuming That Your Step-Children Have the Same Legal Rights as Your Biological Children 132 Chapter 6 Mistakes Involving Prior Marriages, Prenuptial Agreements, and Significant Others 135 Mistake #44: Not Taking into Account the Terms of an Existing Separation or Divorce Agreement 136 Mistake #45: Entirely Disinheriting Children or Grandchildren Out of Stupidity or Inadvertence 138 Mistake #46: Not Taking Your Spouse’s Legal or Statutory Rights into Account 141 Mistake #47: Putting Your Child in Charge of a Surviving Spouse Who Is Not His or Her Parent 142 Mistake #48: Assuming That Your Divorce Automatically Revokes Your Will in Its Entirety 144 Mistake #49: Not Updating Your Will at the Start of Your Divorce Proceedings 146 Mistake #50: Not Respecting the Validity of a Prenuptial Agreement 148 Mistake #51: Not Mentioning the Prenuptial Agreement in Your Will 149 Mistake #52: Failing to Fund a Revocable Living Trust During Your Lifetime to Avoid Probate 150 Chapter 7 Estate Planning Mistakes Involving Tax and Copyright Issues 153 Mistake #53: Eliminating Your Residuary Estate Because of High Taxes on Your Personal Property 154 Mistake #54: Not Taking Full Advantage of the Available Tax Exemption Amount 156 Mistake #55: Not Having Assets Titled in the Name of Each Spouse 158 Mistake #56: Failing to Ascertain Whether Gift Tax Returns Were Ever Filed 159 Mistake #57: Failing to Pay the Five Percent Annual Minimum Distribution Requirement for Private Charitable Foundations 161 Mistake #58: Not Having a Buy-Sell Agreement in a Closely Held Business, Partnership, or Limited Liability Corporation 163 Mistake #59: Failing to Title Appreciated Real Estate in the Name of the Spouse More Likely to Die First 165 Mistake #60: Separating the Copyright Interest from the Actual Work of Art That Is Bequeathed to a Charity 167 Chapter 8 Estate Planning Mistakes Involving Disgruntled Friends and Family 169 Mistake #61: Lack of a No Contest or In Terrorem Clause in Your Will 170 Mistake #62: Using a One-Dollar No Contest/In Terrorem Clause in Your Will 171 Mistake #63: Using a Codicil Instead of a New Will 175 Mistake #64: Impulsively Changing Your Will by Whipping Out a Quick “Down-and-Dirty” Codicil 180 Mistake #65: Not Contacting the Attorney for the Beneficiary of a Will When Trying to Settle a Dispute with the Attorney for the Executor 182 Mistake #66: Requiring Survivorship by a Certain Number of Days 184 Mistake #67: Not Including Your Long-Time Secretary or Assistant as a Beneficiary in Your Will 185 Mistake #68: Entirely Disinheriting Children or Grandchildren Out of Anger or Vindictiveness 187 Mistake #69: Failing to Mention the Names of the Heirs You Intend to Disinherit in Your Will 191 Mistake #70: Directing That a Specific Attorney or Other Advisor Be Hired by Your Executor 195 Mistake # 71: Not Taking Advantage of a Qualified Disclaimer within Nine Months of Death 197 Mistake #72: Offering Too Large an Amount at the Outset of Negotiations 199 Mistake #73: Arguing with Your Attorney about Legal Fees 200 Mistake #74: Fighting with a Lawyer with “Criminal” Clients 201 Mistake #75: Having Your Former Mother-in-Law Own a Life Insurance Policy on Your Life 202 Mistake #76: Not Getting the Original Will Back from the Person Replaced as an Executor 203 Chapter 9 Mistakes Involving Funerals, Burials, or Cremation 205 Mistake #77: Not Appointing Someone to Make Burial and Funeral Arrangements 207 Mistake #78: Spending Too Much on a Funeral or Burial 212 Mistake #79: Providing Overly Detailed Funeral and Burial Instructions in Your Will 214 Mistake #80: Prepaying for Your Funeral, or Not 217 Mistake #81: Directing That There Be No Funeral or Memorial Service 218 Mistake #82: Losing the Deed for Your Cemetery Plot 222 Mistake #83: Directing That Your Bodily Remains or Ashes Be Buried or Scattered in an Illegal Manner 223 Mistake #84: Directing That Your Pet’s Remains Be Buried with Yours 225 Mistake #85: Getting Too Religious in Your Will 227 Chapter 10 One-of-a-Kind Mistakes by Celebrities and Icons 229 Mistake #86: Not Making Charitable Gifts in Your Will When Your Sons Are the Heirs to the British Throne 230 Mistake #87: Mentioning the Name of a Lawsuit Involving You in Your Own Will 232 Mistake #88: Leaving Your Estate to an Older Person Outright and Not in Trust 235 Mistake #89: Leaving It All to Your Girlfriend Who Has a Drug Addiction 240 Mistake #90: Making a Bequest with Politically Incorrect or Racist Strings Attached 243 Mistake #91: Not Properly Identifying an Organization That Receives a Bequest 245 Mistake #92: Not Providing a Way to Determine That Your Wife Has Regained Her Sanity 247 Mistake #93: Murdering Your Spouse (or Anyone Else) 249 Chapter 11 Rookie or Boneheaded Mistakes 251 Mistake #94: Making a Material Misrepresentation on a Life Insurance Application 252 Mistake #95: Not Settling a Dispute When the Downside Is Much Greater Than the Upside 254 Mistake #96: Making Handwritten Changes to a Will after It Has Been Signed and Witnessed 256 Mistake #97: Acting as a Witness to a Will in Which You Are Named as a Beneficiary 258 Mistake #98: Removing the Staples from an Original Will 259 Mistake #99: Putting Your Original Will in a Bank Safe Deposit Box That May Be Sealed 262 Mistake #100: Preparing Only a Videotaped Will Instead of a Written One 263 Mistake #101: Owning a Large Amount of Life Insurance in Your Name Individually 264 About the Author 267 Index 269

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Book SynopsisHartog tells the heartbreaking stories of how families fought over the work of caring for the elderly, and its compensation, in a time before pensions, Social Security, and nursing homes filled this gap. As an explosive economy drew the young away from home, we see how the elderly used promises of inheritance to keep children at their side.Trade ReviewIn this gem of a book, Hartog reveals the human drama of growing old and dependent, and the enduring dilemma in mixing love and economic need. -- Martha Minow, Dean, Harvard Law SchoolHartog brilliantly illuminates the central role that law has played in shaping Americans' ideas about getting old. Poignant, funny, and analytically razor-sharp, this is a groundbreaking book. -- Dylan Penningroth, author of The Claims of Kinfolk: African American Property and Community in the Nineteenth-Century SouthWith empathy and captivating style, Hartog, a superb historian, offers a memorable analysis of changing family struggles over inheritance and care. -- Viviana A. Zelizer, author of Economic Lives: How Culture Shapes the EconomyThis is a disturbing book, in the best sense--a transformative book. With unique sensitivity and ingenuity, Hartog tells a profound story about the meaning of inheritance and what one owes and is owed as a member of a family, making brilliant history of seemingly eternal human predicaments. -- Amy Dru Stanley, author of From Bondage to Contract: Wage Labor, Marriage, and the Market in the Age of Slave EmancipationA page-turner with Dickensian overtones. -- Fred A Bernstein * New York Times blog *Aside from the history of development in this area of law, the book offers a social and cultural history of families caring for their elder members. This book will be of interest not only to those interested in estate law but also students and researchers of gerontology. -- C. Ross * Choice *

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Book SynopsisWills from lower social status shed light on religious, social and cultural history.Lincolnshire has an extensive archive of sixteenth-century probate material, preserved in the registers of the consistory and archdeaconry courts of Lincoln, the peculiar court of the Dean and Chapter of Lincoln Cathedral, and thearchdeaconry court of Stow. Unlike the wills proved by the archiepiscopal probate courts of Canterbury and York, those from Lincolnshire reflect a population of lower social status. The overwhelming majority come from the ranks of husbandmen, yeomen, or tradesmen, rather than the gentry. In this respect the wills offer a valuable source for the cultural and religious preoccupations of the 'middling sort' and those lower in the social spectrum on the eve of the Reformation. Equally, the detailed bequests of property, livestock and land provide an insight into the material culture and prosperity of the testators, as well as extensive genealogical and topographical information of interest to local, regional and family historians.Trade ReviewA magnificent volume,and follows in a great tradition... a marvellous invitation to the world, the church, and the society we have lost. But, skilfully, it provides a means of finding it again. For those convinced of the usefulness of wills as a historical source, this is a professionally produced volume that will be very useful....A rich collection of primary documents. * SIXTEENTH CENTURY JOURNAL *Table of ContentsThe publication of Lincolnshire wills; LCC 1532-34; the testators; wills as a historical source; religious bequests; editorial method; Lincoln Wills 1532-1534. Appendix: undated or incompletely dated wills.

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Book SynopsisWith cross-border successions becoming increasingly common in the context of the European Union, this timely book offers a systematic practical analysis of how cross-border successions should be treated, including examination of which courts may establish jurisdiction over succession disputes and which law governs such disputes.Key Features: Practical analysis of the provisions of the EU Succession Regulation Consideration of issues at the intersection between cross-border successions and taxation Analysis of the specificities of the European Certificate of Succession and its interface with national laws Study of cross-border successions in the context of both estate planning and the opening and liquidation of a succession Contextualization of the EU Succession Regulation in the framework of the national law and practice of several EU Member States A comprehensive study of EU cross-border succession law with global reach, this book is an invaluable source of reference and guidance for practitioners specialising in estate planning, family law and property law, including judges, notaries, tax specialists and lawyers. Scholars of European succession law and conflict of laws will also find this book’s critical analysis an instrumental tool in their research.Table of ContentsContents: Preface xxii List of abbreviations xxiv PART I THE SCOPE OF APPLICATION OF THE EU SUCCESSION REGULATION 1 Definition of succession 2 Peter Kindler 2 Succession and family law 5 Anna Reis 3 Succession and trust 33 Daniele Muritano 4 Succession and property rights 49 Zeno Crespi Reghizzi 5 Succession and company law 72 David Paulus 6 The EU succession regulation and third countries 88 Stefania Bariatti PART II DETERMINING THE APPLICABLE LAW UNDER THE EU SUCCESSION REGULATION 7 The law applicable to the succession: Objective connecting factors 101 Peter Kindler 8 The notion of habitual residence in Recitals 23 and 24 115 Michael Kränzle 9 Applicable law: choice of law 133 Ilaria Viarengo 10 Renvoi 152 Luigi Fumagalli 11 States with more than one legal system 168 Alegría Borrás 12 The scope of applicable law and problems of commorientes and estates without heirs 184 Daniele Muritano 13 Acceptance and waiver of the succession 190 Daniele Muritano 14 The exceptions to the application of the lex successionis 202 Francesca C. Villata PART III DETERMINING JURISDICTION UNDER THE EU SUCCESSION REGULATION 15 Jurisdiction in succession matters: General rules and choice of court 221 Ilaria Queirolo PART IV RECOGNITION AND ENFORCEMENT OF JUDGMENTS AND OTHER INSTRUMENTS UNDER THE EU SUCCESSION REGULATION 16 Recognition and enforcement of foreign decisions in cross-border succession matters 246 Francesco Pesce and Stefano Dominelli 17 Authentic instruments and court settlements 285 Giulia Vallar PART V THE EUROPEAN CERTIFICATE OF SUCCESSION 18 The European certificate of succession: creation, purpose, contents, and effects 308 Carlo Alberto Marcoz 19 The European certificate of succession: issuance procedure 327 Carlo Alberto Marcoz 20 The European certificate of succession: Redress procedure and suspension of the effects of the certificate 345 Carlo Alberto Marcoz PART VI CROSS-BORDER SUCCESSIONS AND TAXATION 21 Cross-border issues related to inheritance tax from the EU perspective 351 Raul-Angelo Papotti and Sonia Velasco 22 Tax aspects of cross-border successions: Notarial problems 357 Daniele Muritano PART VII THE IMPACT OF THE EU SUCCESSION REGULATION ON THE NATIONAL LAWS ON CROSS-BORDER SUCCESSION 23 The impact of the EU succession regulation on Belgian law 366 Elise Goossens 24 Private international law of succession England and Wales 382 Richard Frimston and Andrew Godfrey 25 The French cross-border succession law 408 Cyril Nourissat 26 The implementation of the EU succession regulation in Germany: A concise assessment of the ‘international succession law procedure act (ISLPA)’ 414 Peter Kindler 27 Private international law of succession – Italy 427 Giulio Peroni 28 Private international law of succession – Northern Ireland 444 Michael Graham 29 Private international law of succession – Scotland 451 Paul Beaumont and Jayne Holliday 30 Changes in Spanish law as a consequence of the EU succession regulation 471 Lorenzo Prats Albentosa and Isidoro Calvo Vidal 31 Remarks on the impact of the EU succession regulation on Swiss-EU successions 478 Gian Paolo Romano 32 Effects of the EU succession regulation on wills and successions connected with the United States 510 Cristina M. Mariottini Index

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Book SynopsisImplied Trusts and Beneficial Ownership in Modern UK Tax Law takes a look at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? How does HM Revenue & Customs and the law recognise the imposition of beneficial ownership for tax purposes via an implied trust? and when will UK tax law impose beneficial ownership on a different taxpayer from the legal owner of an asset or income source? As well as tracing the story behind Britain's ancient tax laws and courts, relevant legislation, cases and HM Revenue & Customs' guidance are all reviewed to paint a picture of how equity and implied trusts fit within today's tax laws. With the introduction of the 4th and 5th Anti-Money Laundering Directives, it is more important than ever to identify where beneficial ownership lies. This book is ideal for academics and practitioners alike, looking at the history of equity law and the chancery court through a prism of taxation; as well as the practical application of beneficial ownership when considering a client's tax position. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.Table of Contents About the author List of abbreviations Table of authorities Introduction 1 What is beneficial ownership? 2 What is an implied trust? 2.1 Resulting trusts 2.2 Constructive trusts 3 What is modern tax law? 3.1 Tax Tribunals – The Judiciary 3.2 Legislation – Parliament 3.3 HMRC – The Executive 4 How does the law distinguish between implied trusts and express trusts? 4.1 Express trusts 4.2 Implied trusts 4.3 Partnerships 5 When did beneficial ownership become the focus of income tax legislation? 6 What is the settlements legislation? And how does it fit in with implied trusts and income tax law? 6.1 Why was it necessary to introduce the settlements legislation? 6.2 Settlor or their children retains an interest 6.3 Issues with a spouse 7 How did equity and beneficial ownership find their way into the courts in the first place? And how did this affect tax? 7.1 Court of Exchequer 7.2 Modern High Court 8 How are equity and beneficial ownership represented in today's laws? 8.1 Income tax 8.2 What about capital taxes? 8.3 Examples of 'pure equity' besides trusts 9 Conclusion Bibliography Books Articles Index

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