A Big Mess by Tami Mor ton, Emilie Chollat

By Tami Mor ton, Emilie Chollat

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Advise the client to review frequently the provisions of his will in the light of changes in his personal and financial circumstances. • Advise as to safe keeping of the will. • Remind the client to inform the executors where his will can be found, or to leave a note to this effect in an easily accessible place. 1 Introduction When preparing a will for a client, it is good practice to have in mind certain common/standard clauses for inclusion in the will in order to avoid serious omissions in its preparation.

9 Advising the client: an aide memoire • Advise clearly as to execution and attestation of the will and stress that the witnesses to the will must not be beneficiaries thereunder. • Emphasise the considerable Inheritance Tax savings that can be effected by a skilfully drafted will and professional tax planning. • Advise the client of the incidence of debts and legacies and the effect on the overall distribution of his estate. • Ensure the client states clearly whether property given under the will is to be free or subject to charges, mortgages, etc subsisting at the date of death.

It had always been thought that it was impossible to effect a donatio mortis causa of land unless a formal deed of conveyance is employed to convey the legal estate. 2 Nominations Nominations are designed to allow less wealthy members of society to dispose of small amounts of money without the necessity of making a will or their personal representatives obtaining a grant. In certain circumstances, the property will not vest in the nominator’s personal representatives on death, but will be paid directly to the nominee.

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