Ray & McLaughlin's Practical Inheritance Tax Planning 15th Edition

Taxation

Ray & McLaughlin's Practical Inheritance Tax Planning 15th Edition

Edited by Mark McLaughlin · Geoffrey Shindler · Paul Davies · Ralph Ray
Bloomsbury Professional (formerly Tottel Publishing) December 2017

Specifications

ISBN-13
9781526500731
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
December 2017
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
Price on request
New Edition is available now !
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Details

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
Domicile
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
Price on request
New Edition is available now !
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Taxation

View all
Beneficial Ownership in International Tax Law
Kluwer Law International

Beneficial Ownership in International Tax Law

Angelika Meindl-Ringler
HKD 805.00
Theory and Principles of Taxation
Routledge

Theory and Principles of Taxation

Jane Frecknall-Hughes
HKD 680.81
Ethics and Taxation
Springer-Verlag

Ethics and Taxation

Robert van Brederode
HKD 2,127.00
Transfer Pricing Developments Around the World 2019
Kluwer Law International

Transfer Pricing Developments Around the World 2019

Michael Lang; Alfred Storck; Raffaele Petruzzi
HKD 1,387.10
Tolley's Guide to Employee Share Schemes, 2nd Edition
LexisNexis U.K.

Tolley's Guide to Employee Share Schemes, 2nd Edition

David Craddock
Tolley's Tax Planning 2025-26
LexisNexis U.K.

Tolley's Tax Planning 2025-26

Tolley
HKD 7,433.69