Ray & McLaughlin's Practical Inheritance Tax Planning

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 Schindler are co-authors and work for the law firm DWF.

Chapter 1: Introduction and outline; Chapter 2: Compliance; Chapter 3: Transferable nil rate band; Chapter 4: Appropriate will planning; Chapter 5: Practical aspects of will drafting; Chapter 6: Husband, wife and civil partner; Chapter 7: Choice of type of settlement; Chapter 8: Practical aspects of drafting settlements; Chapter 9: Transfer and reorganisation of business interests-companies; Chapter 10: Transfer and reorganisation of business interests-partnerships and other firms; Chapter 11: The art of giving; Chapter 12: The use of exemptions; Chapter 13: Pre-owned assets; Chapter 14: Life assurance and other insurance schemes; Chapter 15: Estate planning-business and agricultural property; Chapter 16: Estate planning-woodland, heritage property and Lloyd's underwriters; Chapter 17: Foreign domicile.