Ray and Mclaughlin's Practical Inheritance Tax Planning

14. Revised Auflage 2017
ISBN: 978-1-78451-373-3
Verlag: Bloomsbury Publishing PLC

Buch, Englisch, 1000 Seiten, Format (B × H): 234 mm x 159 mm, Gewicht: 1148 g

Recommended by the Chartered Institute of Taxation in The Sunday Times*

Ray & McLaughlin's Practical Inheritance Tax Planning, 14th Edition is an essential guide to the IHT and planning issues that concern lawyers and accountants when advising clients on the most appropriate course of action.

This ever-popular IHT handbook has a practitioner-focused contents list which presents the topics in a clear, easy-to-follow order.

The 14th edition comes complete with Bloomsbury Professional's trademark quick-reference structure which makes it easier to find the key topics and scenarios. 'Signposts' at the beginning of each chapter provide a useful summary of the main points and cross references to the relevant commentary while 'focus points' throughout highlight important issues.

Numerous worked examples illustrate planning points, potential pitfalls and possible solutions for estate planning and, for the first time, all examples are listed in a table at the beginning for speedy navigation.

*Previous edition, January 2013

Autoren/Hrsg.

McLaughlin, Mark

Shindler, Geoffrey

Davies, Paul

Ray, Ralph

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung

Inhaltsverzeichnis

Chapter 1: Introduction and outline
Chapter 2: Domicile and excluded property
Chapter 3: The art of giving
Chapter 4: Gifts with reservation of benefit
Chapter 5: Husband, wife and civil partner
Chapter 6: Transferable nil rate band
Chapter 7: The use of exemptions
Chapter 8: Appropriate will planning
Chapter 9: Practical aspects of will drafting
Chapter 10: Interest in possession settlements
Chapter 11: Non-interest in possession settlements
Chapter 12: Other varieties of settlement
Chapter 13: Practical aspects of drafting settlements
Chapter 14: Business interests
Chapter 15: Business property
Chapter 16: Agricultural property
Chapter 17: Estate planning - woodland, heritage property and Lloyd's underwriters
Chapter 18: Pensions, life assurance etc
Chapter 19: Pre-owned assets
Chapter 20: Compliance issues

Über Autor(innen)

Davies, Paul
Paul Davies works for the law firm DWF.

McLaughlin, Mark
MARK MCLAUGHLIN CTA (Fellow) ATT TEP

Mark McLaughlin is a Fellow of the Chartered Institute of Taxation and a member of the Association of Taxation Technicians and the Society of Trust and Estate Practitioners.

TAX CONSULTANT

Since January 1998, Mark has been a consultant in his own tax practice, Mark McLaughlin Associates, which provides tax consultancy and support services to professional firms throughout the UK.

Mark is a member of the Chartered Institute of Taxation's Capital Gains Tax & Investment Income and Succession Taxes Sub-Committees.

Mark is also a lecturer, and has featured in online tax lectures for Tolley Seminars Online.

TAX AUTHOR AND EDITOR

Mark is the Editor of the Core Tax Annuals 2006/07 to 2013/14 (Bloomsbury Professional), and is a co-author of the 'Inheritance Tax' Annuals 2006-07 to 2013/14 (Bloomsbury Professional).
He is the Contributing Editor of Tax Rates and Tables 2010/11 to 2013/14 (Bloomsbury Professional).

Mark is Editor and a co-author of 'Tax Planning' 2007/08 to 2013/14 (Bloomsbury Professional).

He is co-author of 'Ray & McLaughlin's Practical IHT Planning' (11th Edition, Bloomsbury Professional).

He is Editor and co-author of 'Dealing with HMRC Enquiries 2013/14' (Bloomsbury Professional)

Mark has also written numerous articles for professional publications, including 'Taxation', 'Tax Adviser', 'Tolley's Practical Tax Newsletter' and 'Tax Journal'.

TAXATIONWEB

Mark is a Co-Founder, Director and Technical Editor of TaxationWeb (www.taxationweb.co.uk), which provides free information and resources on UK taxes to taxpayers and professionals.

Shindler, Geoffrey
Geoffrey Shindler OBE is a Consultant with DWF LLP Solicitors. He specialises in wills, trusts, capital taxation and estate work.

Geoffrey has a degree and post graduate degree in law from the University of Cambridge and is a solicitor and registered Trust and Estate Practitioner. He was one of the founder members of STEP and its Chairman between 1994 and 1998 and was Chairman of its Education Committee when its Diploma examination was developed and introduced. He is now its President.

He is Chairman of Manchester Camerata Charity and he serves on the Board of Directors of the Royal Exchange Theatre, Manchester; he is a trustee of the Manchester Portico Library Charitable Trust. He is Vice Chairman of Lancashire County Cricket Club and a member of the UK based Trust Law Committee and has sat on various committees studying the working of inheritance tax legislation in the UK. He is also a member of the International Academy of Estate & Trust Law.

Geoffrey is the Consulting Editor of Trusts & Estates Law & Tax Journal and a member of the Editorial Board of Wills & Trusts Law Reports.

Ray, Ralph
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.

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.