This highly practical guide to drafting wills and powers of attorney has been thoroughly updated to take into account the following key developments:
- Civil Partnerships Act 2004
- The Impact of s.29 of the FAmily Law (Scotland) Act 2006, which introduces new cohabitants rights
- Tax considerations arising out of the Finance ACt 2006
- The introduction of the cumulative/transferable nil rate band under the Finance Act 2008
- Changes to adult incapacity law introduced by the Adult Support and Protection (Scotland) Act 2007