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This highly practical new work shows practitioners how to most efficiently arrange a client’s estate for the purposes of passing down assets to the intended recipients and mitigate the tax liability. Its main focus is the actual scenarios faced in practice by will and trust practitioners, with each section dealing with an area where tax planning is commonly required. It gives detailed guidance on how Inheritance Tax, Capital Gains Tax and preowned asset tax apply in each situation and explains the transactions involved for the desired outcome. Each section contains precedents to demonstrate how the aims can be achieved.