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Ray and McLaughlin's Practical Inheritance Tax Planning

By: Mark McLaughlin
Media of Ray and McLaughlin's Practical Inheritance Tax Planning
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Published: 29-11-2018
Format: Paperback
Edition: 16th
Extent: 1024
ISBN: 9781526507815
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP: £140.00
Online price : £112.00
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About Ray and McLaughlin's Practical Inheritance Tax Planning

Ray and McLaughlin's Practical Inheritance Tax Planning, 16th Edition is a long-established first port of call for private client advisers working with clients on inheritance tax planning engagements.

The practical commentary addresses the main planning points, potential pitfalls and possible solutions for IHT and estate planning purposes.

Since the previous edition this latest title picks up on the important changes to HMRC practice, new case law and legislation, including in relation to deemed domicile and excluded property as introduced in Finance (No 2) Act 2017.

New updates include:
- New and amended commentary and examples on the domicile changes introduced following Royal Assent to Finance (No 2) Act 2017
- Updated commentary on the excluded property restrictions in respect of overseas property with value attributable to UK residential property, as introduced in Finance (No 2) Act 2017
- Commentary on the expanded reporting requirements for IHT purposes under the disclosure of tax avoidance schemes (DOTAS) provisions
- New and updated commentary on compliance, including the 'requirement to correct' certain offshore tax non-compliance
- New cases, including Henderson & Others v HMRC (domicile); The Personal

Representatives of Grace Joyce Graham (Deceased) v HMRC, Williams and others (executors of Duncan Stewart Campbell deceased) v HMRC (business property relief); Whitlock and Anor v Moree (Bahamas) (joint accounts).

Mark McLaughlin is a consultant with Mark McLaughlin Associates Ltd (, and also The TACS Partnership ( He is a fellow of the CIOT and ATT, a member of STEP and a member of the CIOT's Succession Taxes and CGT and Investment Income Sub-Committees. Mark has written many tax publications and articles, including 'McLaughlin's Tax Case Review' ( and is Co-Founder of TaxationWeb (

Geoffrey Shindler OBE has specialised in the area of capital taxes, trusts and wills for 40 years. He is the editor of Trusts and Estates Law & Tax Journal, Trust Drafting and Precedents (Looseleaf, Bloomsbury Professional) and a member of the Editorial Board of Wills & Trusts Law Reports and The Conveyancer and Property Lawyer.

Paul Davies is a partner in the private client team of DWF LLP solicitors in Manchester. He is a member of the CIOT and STEP, and practised briefly as a chartered accountant prior to qualifying as a solicitor in 2003.

Table Of Contents

1. Introduction and Outline
2. Domicile
3. Excluded Property
4. The Art of Giving
5. Gifts with Reservation of Benefit
6. Husband, Wife and Civil Partner
7. Nil Rate Band
8. Residence Nil Rate Brand
9. The use of Exemptions
10. Appropriate Will Planning
11. Practical Aspects of Will Drafting
12. Interest in Possession Settlements
13. Non-interest in Possession Settlements
14. Other Varieties of Settlement
15. Practical Aspects of Drafting Settlements
16. Business Interests
17. Business Property
18. Agricultural Property
19. Estate Planning- Woodland, heritage property and Lloyd's Underwriters
20. Pensions, Life Assurance etc
21. Pre-owned Assets
22. Compliance Issues

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