by PaulDavies (Author), Mark Mc Laughlin (Author), Geoffrey Shindler (Author), RalphRay (Author)
A comprehensive guide to the IHT and planning issues that concern lawyers and accountants when advising clients on the most appropriate course of action. Updated in line with Finance Act 2017, including the following: - changes to the deemed domicile rules for IHT purposes - further restrictions to what is defined as excluded property under IHTA 1984 - new anti-avoidance measures The book has been restructured to reflect the coming into force of the Residence Nil-Rate Band from April 2017, with a new chapter on that subject. There is also a new chapter on Domicile.
Format: Paperback
Pages: 1008
Edition: 15th edition
Publisher: Bloomsbury Professional
Published: 19 Dec 2017
ISBN 10: 1526500736
ISBN 13: 9781526500731
Book Overview: Widely recognised as one of the leading titles in the field, the 15th edition of this book supplies the latest estate planning techniques and expert know how that will enable practioners to provide the most suitable advice to their clients.