Ray and Mclaughlin's Practical Inheritance Tax Planning
14th Edition
Published on 16. February 2017
Book
Paperback/Softback
1000 pages
978-1-78451-373-3 (ISBN)
Description
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
More details
Edition
14th Revised edition
Language
English
Place of publication
London
United Kingdom
Publishing group
Bloomsbury Publishing PLC
Target group
Professional and scholarly
Edition type
Revised edition
Dimensions
Height: 234 mm
Width: 156 mm
ISBN-13
978-1-78451-373-3 (9781784513733)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Mark McLaughlin | Ralph Ray | Paul Davies
Ray and McLaughlin's Practical Inheritance Tax Planning
Book
12/2017
15th Edition
Bloomsbury Professional
€193.13
Article exhausted; check for reprint
Previous edition
Mark McLaughlin | Geoffrey Shindler | Paul Davies
Ray and McLaughlin's Practical Inheritance Tax Planning
Book
02/2016
13th Edition
Bloomsbury Professional
€193.13
Article exhausted; check for reprint
Persons
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.
Content
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