Ray and McLaughlin's Practical Inheritance Tax Planning

11th Auflage
ISBN: 978-1-84766-968-1
Verlag: Bloomsbury

Buch, Englisch, 852 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 1254 g

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

Autoren/Hrsg.

McLaughlin, Mark

Shindler, Geoffrey

Davies, Paul

Ray, Ralph

Fachgebiete

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

Inhaltsverzeichnis

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.

Über Autor(innen)

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.

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.

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.

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.