Ray and McLaughlin's Practical Inheritance Tax Planning

ISBN-13: 9781780431727 / Angielski / Miękka / 2015 / 914 str.

Mark McLaughlin;Geoffrey Shindler;Paul Davies

Opis

Widely recognized as one of the leading titles in the field, this twelfth edition supplies the latest UK estate planning techniques and expert know how that will help save inheritance tax (IHT). Inheritance tax, trust and estate, legal, and accountancy practitioners will all benefit from the specialist advice and practical IHT suggestions. Packed full of the UK's very latest inheritance tax saving planning opportunities, the book outlines how to select winning IHT schemes. Contents includes: introduction and outline * compliance * transferable nil rate band * appropriate will planning * practical aspects of will drafting * husband, wife, and civil partner * choice of type of settlement * practical aspects of drafting settlements * transfer and reorganization of business interests-companies * transfer and reorganization of business interests-partnerships and other firms * the art of giving * the use of exemptions * pre-owned assets * life assurance and other insurance schemes * estate planning-business and agricultural property * estate planning-woodland, heritage property, and Lloyd's underwriters * foreign domicile.

Spis treści

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