Wills, Administration and Taxation Law and Practice

Authors: John Barlow, Lesley King & Anthony King

Price: £37.50

Edition: 9th Edition (April 2008)

ISBN: 978-1-847034-56-4

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For many students, wills, administration and taxation law is often overlooked on undergraduate courses with the topic first being taught on either the legal practice course or bar vocational course.  In practice, however, many trainees solicitors or solicitors in high street firms regularly come across this topical and often misunderstood area of law.  Fortunately, readers wanting a succinct and practical consideration of the law should look no further than Wills, Administration and Taxation Law and Practice.

Written by a mixture of academic and practitioner lawyers, the ninth edition of Wills, Administration and Taxation Law and Practice has been written with the practitioner in mind.  This is most apparent in chapter twenty-two which is entirely dedicated to planning and drafting a will and includes precedent wording.  Similar approaches appear throughout the text with the authors providing excellent guidance on how to avoid conflicts on interpretation.  For example, because the law implies that the will 'speaks' from death, the authors explain how these issues can be overcome and suggest specific wording which practitioners can introduce into wills.  Other excellent features include the check-list in the appendix meaning a solicitor should never miss items when taking instructions.

Like previous editions, Wills, Administration and Taxation Law and Practice is clearly and succinctly written.  It tackles the material logically by initially looking at whether there is a will and, if not, the rules on intestacy.  It then tackles the often problematical issues of taxation including inheritance tax, income tax and capital gains tax.  It then goes on to consider practical issues like obtaining the grant and disposing of assets.  Finally, it looks at issues like completing the administration and challenging the will.  These issues are superbly tackled in a thoughtful but engaging way meaning Wills, Administration and Taxation Law and Practice is a beacon of light for students and a necessity for practitioners.

For an area of law which is often criticised for being behind the times, archaic and difficult to understand, Wills, Administration and Taxation Law and Practice is an excellent text for anyone studying or practising in this area of law.  It logically and succinctly approaches the law in short and manageable sections (which are often cross-referenced) meaning it is a valuable source for experienced and inexperienced lawyers.  Whilst I would have welcomed a more plain English approach (particularly advocating the use of punctuation and simpler language in wills) this is a minor gripe in an otherwise excellent text.

Reviewed on 4 May 2009

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