Subjects:

Taxation, Tax Reference Annuals

Contents:

Lifetime Transfers

IHT on death

Valuation of Assets

Gifts with Reservation of Benefit

Trusts: Interest in Possession

Trusts: Non-interest in Possession

Exemptions and Excluded Property

Reliefs

Business Property Relief and Agricultural Property Relief

Lifetime Planning

Wills and Estates Planning

The Family Home

Pre-owned Assets Charge

Compliance

Written by a team of experienced practitioners, the book explains even the most difficult points with great clarity, and includes chapters on lifetime planning, and wills and estate planning.