Written by Toby Harris, Mark McLaughlin and Ralph Ray

Widely recognised as one of the leading titles in the field, this edition is a useful and easy to follow guide to inheritance tax. A new chapter on the crucial subject of pre-owned assets has been added while outlining the key planning points and highlighting the possible pitfalls, it will prove an invaluable asset to practitioners in this area of taxation.

This new edition includes examples, checklists and precedents to help guide you through the wealth of information available regarding inheritance tax.

Now brought fully up to date, the 7th edition provides the latest information on:

• The Finance Act 2007 and Income Tax Act 2007
• Practical aspects and choice of settlements
• Transfer and reorganisation of business interests - companies, partnerships and other firms
• Gifts - the art of giving, including use of exemptions
• Pre-owned assets
• Life assurance and other insurance schemes
• Estate planning - special cases of assets
• Foreign domicile
• Analysis of the hugely significant Eversden and Melville cases
• Expert guidance covering nil rate band discretionary trusts

  Bibliographic detail

  ISBN/ISSN: 978 1 84592 072 2
  Publication Date: Dec 07
  Format: Paperback
  Availability: In Print
  List price: £105.00