Tax Planning for Post-death Variations

The second edition of this highly regarded book covers the major changes in law and practice since it was first published, including; Inheritance tax law and the nil rate band, coverage of relevant case law, and a new chapter on Neglect and stamp duty. Adopting a problem-solving approach based on the authors' wealth of experience, the title critically examines the latest tax-planning opportunities in this rapidly growing area. Sample deeds of variation are included to assist practitioners, and the latest developments are incorporated.