Ray and McLaughlin's Practical Inheritance Tax Planning

Mark McLaughlin, Geoffrey Shindler, Paul Davies, Ralph Ray (Autoren)

Buch | Softcover

852 Seiten

2013 | 11th edition
Bloomsbury Professional (Verlag)
978-1-84766-968-1 (ISBN)

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Widely recognised as one of the leading titles in the field, the eleventh edition of this book supplies the latest estate planning techniques and expert know how that will help save inheritance tax. Inheritance tax, trust and estate, legal and accountancy practitioners will all benefit from the specialist advice and practical IHT suggestions. Packed full of the very latest inheritance tax saving planning opportunities, it outlines how to select winning IHT schemes. Make sure this practical book resource is to hand when you're next advising clients.

Contents includes:
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: Business interests – companies;
Chapter 10: 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.

Previous ISBN: 9781847667779

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.

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: Business interests – companies;
Chapter 10: 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.

Erscheint lt. Verlag	28.2.2013
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	1254 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht ► Erbschaftsteuer / Schenkungsteuer
ISBN-10	1-84766-968-9 / 1847669689
ISBN-13	978-1-84766-968-1 / 9781847669681
Zustand	Neuware