Ray and McLaughlin's Practical Inheritance Tax Planning
Bloomsbury Professional (Verlag)
9781526500731 (ISBN)
- Titel ist leider vergriffen;
keine Neuauflage - Artikel merken
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.
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. Geoffrey Shindler OBE is a Consultant with DWF LLP Solicitors. He specialises in wills, trusts, capital taxation and estate work. Paul Davies is a partner at the law firm DWF in Manchester
Chapter 1: Introduction and outline
Chapter 2: Domicile
Chapter 3: Excluded property
Chapter 4: The art of giving
Chapter 5: Gifts with reservation of benefit
Chapter 6: Husband, wife and civil partner
Chapter 7: Nil rate band
Chapter 8: Residence nil rate band
Chapter 9: The use of exemptions
Chapter 10: Appropriate will planning
Chapter 11: Practical aspects of will drafting
Chapter 12: Interest in possession settlements
Chapter 13: Non-interest in possession settlements
Chapter 14: Other varieties of settlement
Chapter 15: Practical aspects of drafting settlements
Chapter 16: Business interests
Chapter 17: Business property
Chapter 18: Agricultural property
Chapter 19: Estate planning – woodland, heritage property and Lloyd’s underwriters
Chapter 20: Pensions, life assurance etc
Chapter 21: Pre-owned assets
Chapter 22: Compliance issues
| Erscheinungsdatum | 24.12.2017 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-13 | 9781526500731 / 9781526500731 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
| Haben Sie eine Frage zum Produkt? |
aus dem Bereich
