Testamentary freedom – myth or reality?
Research output: Contribution to journal › Article › peer-review
The first part of this paper will be historical in nature, briefly considering the context in which testamentary freedom was first granted and the restrictions that were placed on that freedom during the 20th Century. Against this background the inheritance tax principles will then be set, so that a greater understanding can be gained as to why particular dispositions receive more favourable tax treatment. Finally the changes to inheritance tax that came into effect in April 2017 will be examined, with consideration of the effects of those amendments on testamentary dispositions.
|Journal||Conveyancer and Property Lawyer|
|Publication status||Published - 30 Jan 2018|
- Testamentary Freedom - Myth or Reality final
Rights statement: This is a pre-copyedited, author-produced version of an article accepted for publication in Conveyancer and Property Lawyer following peer review. The definitive published version Brook, J. 'Testamentary freedom – myth or reality?' Conveyancer and Property Lawyer, 82(1), pp. 17-28, is available online on Westlaw UK or from Thomson Reuters DocDel service .
Accepted author manuscript (Post-print), 447 KB, PDF document
Licence: CC BY-NC
Activity: Participating in or organising an event types › Participation in conference