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Ray and McLaughlin's Practical Inheritance Tax Planning

By: Mark McLaughlin, Ralph Ray, Paul Davies, Geoffrey Shindler
Media of Ray and McLaughlin's Practical Inheritance Tax Planning
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Published: 21-12-2017
Format: Paperback
Edition: 15th
Extent: 1008
ISBN: 9781526500731
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP: £130.00

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About Ray and McLaughlin's Practical Inheritance Tax Planning

A comprehensive guide to the IHT and planning issues that concern lawyers and accountants when advising clients on the most appropriate course of action.

Updated in line with Finance Act 2017, including the following:

- changes to the deemed domicile rules for IHT purposes

- further restrictions to what is defined as excluded property under IHTA 1984

- new anti-avoidance measures

The book has been restructured to reflect the coming into force of the Residence Nil-Rate Band from April 2017, with a new chapter on that subject. There is also a new chapter on Domicile.

Table Of Contents

Chapter 1: Introduction and outline
Chapter 2: Domicile
Chapter 3: Excluded property
Chapter 4: The art of giving
Chapter 5: Gifts with reservation of benefit
Chapter 6: Husband, wife and civil partner
Chapter 7: Nil rate band
Chapter 8: Residence nil rate band
Chapter 9: The use of exemptions
Chapter 10: Appropriate will planning
Chapter 11: Practical aspects of will drafting
Chapter 12: Interest in possession settlements
Chapter 13: Non-interest in possession settlements
Chapter 14: Other varieties of settlement
Chapter 15: Practical aspects of drafting settlements
Chapter 16: Business interests
Chapter 17: Business property
Chapter 18: Agricultural property
Chapter 19: Estate planning – woodland, heritage property and Lloyd's underwriters
Chapter 20: Pensions, life assurance etc
Chapter 21: Pre-owned assets
Chapter 22: Compliance issues

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IHT Business Property Relief – Business premises owned outside the company