Ray and McLaughlin's Practical Inheritance Tax Planning

ISBN-13: 9781526500731 / Angielski / Miękka / 2017 / 1008 str.

Mark McLaughlin;Ralph Ray;Paul Davies

Opis

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.

Spis treści

Chapter 1: Introduction and outline Chapter 2: Domicile Chapter 3: Excluded property Chapter 4: The art of giving Chapter 5: Gifts with reservation of benefit Chapter 6: Husband, wife and civil partner Chapter 7: Nil rate band Chapter 8: Residence nil rate band Chapter 9: The use of exemptions Chapter 10: Appropriate will planning Chapter 11: Practical aspects of will drafting Chapter 12: Interest in possession settlements Chapter 13: Non-interest in possession settlements Chapter 14: Other varieties of settlement Chapter 15: Practical aspects of drafting settlements Chapter 16: Business interests Chapter 17: Business property Chapter 18: Agricultural property Chapter 19: Estate planning – woodland, heritage property and Lloyd’s underwriters Chapter 20: Pensions, life assurance etc Chapter 21: Pre-owned assets Chapter 22: Compliance issues