Will drafting gets no easier. This session will look at some common problems including:
- Inheritance tax issues
- rules on burden
- apportionment of BPR/APR
- lifetime gifts
- Future proofing gifts to best achieve the client’s wishes
- ademption
- changes in value
- Drafting immediate post death interests
- Some recent case law examples of poor drafting
Professor Lesley King, Professional Development Consultant, University of Law

