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Ray & McLaughlin's Practical Inheritance Tax Planning, 16th Edition

Ray & McLaughlin's Practical Inheritance Tax Planning, 16th Edition

Author: Mark McLaughlin; Geoffrey Shindler; Paul Davies; Ralph Ray
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526507815

Previous Edition ISBN: 9781526500731
Published In: November 2018
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents

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This well-established title is a first port of call for many private client advisers working with clients on inheritance tax planning engagements. The first and last chapters outline the basic principles while summarising the law; the chapters in-between contain clearly laid out advice to aid the adviser in the creation of client-specific planning solutions. All chapters contain a significant number of worked examples to help the adviser in this regard. Where relevant, case summaries and other precedents are also provided.

The previous edition was published in December 2017. It picks up on the important changes in relation to both deemed domicile and excluded property announced in the second Finance Bill of 2017, issued in September. The book was passed for press before the Bill received royal and so this new edition will now provide much more detail on these areas inluding relevant new examples.

The Disclosure of Tax Avoidance Scheme (DOTAS) rules also changed as a result of the second Finance Act, so there will also be more detail to add in this area in the new edition.

As always, relevant new cases will be added and where appropriate other precedents will be added.

Chapter 1: Introduction and outline
Chapter 2: Compliance
Chapter 3: Transferable nil rate band
Chapter 4: Appropriate will planning
Chapter 5: Practical aspects of will drafting
Chapter 6: Husband, wife and civil partner
Chapter 7: Choice of type of settlement
Chapter 8: Practical aspects of drafting settlements
Chapter 9: Transfer and reorganisation of business interests-companies
Chapter 10: Transfer and reorganisation of business interests-partnerships and other firms
Chapter 11: The art of giving
Chapter 12: The use of exemptions
Chapter 13: Pre-owned assets
Chapter 14: Life assurance and other insurance schemes
Chapter 15: Estate planning-business and agricultural property
Chapter 16: Estate planning-woodland, heritage property and Lloyd's underwriters
Chapter 17: Foreign domicile.