Ray and McLaughlin's Practical Inheritance Tax Planning

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

Buch | Softcover

914 Seiten

2015 | 12th Revised edition
Bloomsbury Professional (Verlag)
978-1-78043-172-7 (ISBN)

Infos

Recommended by the Chartered Institute of Taxation in The Sunday Times* Ray & McLaughlin's Practical Inheritance Tax Planning, 12th 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. Back and better for 2015 This ever-popular IHT handbook has a new practitioner-focused contents list which presents the topics in a clear, easy-to-follow order. The 12th edition has also been updated 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.
Two years of change in one handy guide Fully updated to Finance Act 2014, this invaluable resource covers: * The provisions affecting deductions for liabilities for IHT purposes * The election for non-UK domiciled spouses or civil partners to be treated as domiciled in the UK * Spouse exemption: Transfers to spouses or civil partners not domiciled in the UK * Relevant property trusts: Ten year anniversary charge (accumulated income) * Trusts: Delivery of account and payment of tax * Distributions on intestacy (Inheritance and Trustees' Powers Act 2014) Relevant case law including: * Buzzoni & Ors v R&C (gifts with reservation) * HMRC v Lockyer & Robertson (BPR - holiday lettings) * Trustees of David Zetland Settlement v R&C (BPR - commercial property) * Ham v Ham (valuation of partnership share) *Previous edition, January 2013 Previous print edition ISBN: 9781847669681

Autor

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.

Inhalt

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

Produkt-Details

• Erscheint lt. Verlag: 31.1.2015
• Verlagsort: London
• Sprache: englisch
• Maße: 156 x 234 mm
• Gewicht: 1205 g
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht ► Erbschaftsteuer / Schenkungsteuer
• ISBN-10: 1-78043-172-4 / 1780431724
• ISBN-13: 978-1-78043-172-7 / 9781780431727
• Zustand: Neuware