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Pre-owned Assets and Tax Planning Strategies is a comprehensive guide to all the complex rules that result from the new charge with practical advice on how to apply the rules and plan effectively for the future. If you have set up estate planning schemes for your clients or given advice on inheritance tax, you need this book.
This greatly expanded 2nd edition offers in-depth analysis and guidance, worked examples, flowcharts and precedents, plus brand new material on implementation and tax planning.
New for the 2nd edition:-