Ray and McLaughlin's Practical Inheritance Tax Planning

Ray and McLaughlin's Practical Inheritance Tax Planning

By: Mark McLaughlin, Geoffrey Shindler, Paul Davies, Ralph Ray

Stock status: Available to Order (Stock Due)

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Publication Details

Edition: 14th

Details: Paperback, 1000 pages.

Publication date: 16/02/2017

Publisher: Bloomsbury Professional

ISBN: 9781784513733

Publication Status: Active

Publication Description

About Ray and McLaughlin's Practical Inheritance Tax Planning

Recommended by the Chartered Institute of Taxation in The Sunday Times*

Ray & McLaughlin's Practical Inheritance Tax Planning, 14th Edition is an essential guide to the IHT and planning issues that concern lawyers and accountants when advising clients on the most appropriate course of action.

This ever-popular IHT handbook has a practitioner-focused contents list which presents the topics in a clear, easy-to-follow order.

The 14th edition comes complete with Bloomsbury Professional's trademark quick-reference structure which makes it easier to find the key topics and scenarios. 'Signposts' at the beginning of each chapter provide a useful summary of the main points and cross references to the relevant commentary while 'focus points' throughout highlight important issues.

Numerous worked examples illustrate planning points, potential pitfalls and possible solutions for estate planning and, for the first time, all examples are listed in a table at the beginning for speedy navigation.

*Previous edition, January 2013

Table Of Contents

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

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