Ray and McLaughlin’s Practical Inheritance Tax Planning

By: Geoffrey Shindler, Mark McLaughlin, Paul Davies, Ralph Ray
ISBN: 9781526507815

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About Ray and McLaughlin’s Practical Inheritance Tax Planning

This well-established title is a first port of call for many private client advisers working with clients on inheritance tax planning engagements. The first and last chapters outline the basic principles while summarising the law; the chapters in-between contain clearly laid out advice to aid the adviser in the creation of client-specific planning solutions. All chapters contain a significant number of worked examples to help the adviser in this regard.... Read more

About Ray and McLaughlin’s Practical Inheritance Tax Planning

This well-established title is a first port of call for many private client advisers working with clients on inheritance tax planning engagements. The first and last chapters outline the basic principles while summarising the law; the chapters in-between contain clearly laid out advice to aid the adviser in the creation of client-specific planning solutions. All chapters contain a significant number of worked examples to help the adviser in this regard. Where relevant, case summaries and other precedents are also provided.

The previous edition was published in December 2017. It picks up on the important changes in relation to both deemed domicile and excluded property announced in the second Finance Bill of 2017, issued in September. The book was passed for press before the Bill received royal and so this new edition will now provide much more detail on these areas inluding relevant new examples.

The Disclosure of Tax Avoidance Scheme (DOTAS) rules also changed as a result of the second Finance Act, so there will also be more detail to add in this area in the new edition.

As always, relevant new cases will be added and where appropriate other precedents will be added.

Table of Contents

1. Introduction and Outline
2. Domicile
3. Excluded Property
4. The Art of Giving
5. Gifts with Reservation of Benefit
6. Husband, Wife and Civil Partner
7. Nil Rate Band
8. Residence Nil Rate Brand
9. The use of Exemptions
10. Appropriate Will Planning
11. Practical Aspects of Will Drafting
12. Interest in Possession Settlements
13. Non-interest in Possession Settlements
14. Other Varieties of Settlement
15. Practical Aspects of Drafting Settlements
16. Business Interests
17. Business Property
18. Agricultural Property
19. Estate Planning- Woodland, heritage property and Lloyd’s Underwriters
20. Pensions, Life Assurance etc
21. Pre-owned Assets
22. Compliance Issues

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