Ray and McLaughlin's Practical Inheritance Tax Planning

15th Edition

By Mark McLaughlin, Ralph Ray, Paul Davies, Geoffrey A. Shindler

A comprehensive guide to the IHT and planning issues that concern lawyers and accountants when advising clients on the most appropriate course of action.Updated in line with Finance Act 2017, including the following: - changes to the deemed domicile rules for IHT purposes - further restrictions to what is defined as excluded property under IHTA 1984 - new anti-avoidance measures The book has been restructured to reflect the coming into force of the Residence Nil-Rate Band from April 2017, with a new chapter on that subject. There is also a new chapter on Domicile.

Publication Date: 12/21/2017
Format: Paper
ISBN: 9781526500731