Ray and Mclaughlin's Practical Inheritance Tax Planning

ISBN-13: 9781784513733 / Angielski / Miękka / 2017 / 1000 str.

Mark McLaughlin;Geoffrey Shindler;Paul Davies

Opis

Recommended by the Chartered Institute of Taxation in The Sunday Times* Ray & McLaughlin's Practical Inheritance Tax Planning, 14th Edition is an essential guide to the IHT and planning issues that concern lawyers and accountants when advising clients on the most appropriate course of action. This ever-popular IHT handbook has a practitioner-focused contents list which presents the topics in a clear, easy-to-follow order. The 14th edition comes complete with Bloomsbury Professional's trademark quick-reference structure which makes it easier to find the key topics and scenarios. 'Signposts' at the beginning of each chapter provide a useful summary of the main points and cross references to the relevant commentary while 'focus points' throughout highlight important issues. Numerous worked examples illustrate planning points, potential pitfalls and possible solutions for estate planning and, for the first time, all examples are listed in a table at the beginning for speedy navigation. *Previous edition, January 2013

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