Ray & McLaughlin's Practical Inheritance Tax Planning

Widely recognised as one of the leading titles in the field, this latest edition outlines topical planning points and possible pitfalls in mainstream areas of IHT planning (e.g. the family home), together with illustrations, precedents and practical solutions, where appropriate. A new chapter on the crucial subject of pre-owned assets has been added, and the most recent developments are addressed including the Civil Partnership Act 2004, Finance Act 2006 and high profile cases such as Melville and Eversden.