Ray and McLaughlin's Practical Inheritance Tax Planning

ISBN-13: 9781526507815 / Angielski

Mark McLaughlin

Spis treści

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