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Ray & McLaughlin's Practical Inheritance Tax Planning 13th ed is an essential guide to the IHT issues and planning opportunities that concern lawyers and accountants when advising clients on the most appropriate course of action.
This edition features 'signposts' at the beginning of each chapter to provide a useful summary of the main points and cross-references to the relevant commentary. It also includes 'focus points' to highlight important issues, and an index of examples. These features make it easier to find the key topics and scenarios in each chapter.
The practical commentary addresses the main planning points, potential pitfalls and possible solutions for IHT and estate planning.
Fully updated to include important IHT changes introduced in the two Finance Acts of 2015, and featuring commentary on future changes announced in summer Budget 2015, this invaluable resource covers:-