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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: 23-11-2017
Format: Paperback
Edition: 15th
Extent: 928
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

Introduction and Outline
Excluded property
The art of giving
Gifts with reservation of benefit
Husband, wife and civil partner
Nil rate band
Residence nil rate band
The use of exemptions
Appropriate will planning
Practical aspects of will drafting
Interest in possession settlements
Non-Interest in possession settlements
Other varieties of settlement
Practical aspects of drafting settlements
Business interests
Business property
Agricultural property
Estate planning – woodland, heritage property and Lloyd's underwriters
Pensions, Life assurance etc
Pre-owned assets
Compliance Issues

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