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
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Widely recognised as one of the leading titles in the field, the 14th edition of this book supplies the latest estate planning techniques and expert know how that will help save inheritance tax.
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
Mark McLaughlin is a consultant with his own practice, Mark McLaughlin Associates Ltd, which provides tax consultancy and support services to professional firms throughout the UK. He is a fellow of the CIOT and a member of the ATT and STEP. Ralph Ray was a solicitor and consultant specialising in taxation. He was Vice President of STEP and recipient of a STEP Lifetime Achievement Award. A member of the CIOT, he has contributed frequently to tax and accountancy journals. Paul Davies and Geoffrey Shindler are co-authors and work for the law firm DWF.
