Ray and McLaughlin's Practical Inheritance Tax Planning(English, Paperback, McLaughlin Mark)
Quick Overview
Product Price Comparison
Ray and McLaughlin's Practical Inheritance Tax Planning, 16th Edition is a long-established first port of call for private client advisers working with clients on inheritance tax planning engagements.The practical commentary addresses the main planning points, potential pitfalls and possible solutions for IHT and estate planning purposes.Since the previous edition this latest title picks up on the important changes to HMRC practice, new case law and legislation, including in relation to deemed domicile and excluded property as introduced in Finance (No 2) Act 2017.New updates include:- New and amended commentary and examples on the domicile changes introduced following Royal Assent to Finance (No 2) Act 2017- Updated commentary on the excluded property restrictions in respect of overseas property with value attributable to UK residential property, as introduced in Finance (No 2) Act 2017- Commentary on the expanded reporting requirements for IHT purposes under the disclosure of tax avoidance schemes (DOTAS) provisions- New and updated commentary on compliance, including the 'requirement to correct' certain offshore tax non-compliance- New cases, including Henderson & Others v HMRC (domicile); The PersonalRepresentatives of Grace Joyce Graham (Deceased) v HMRC, Williams and others (executors of Duncan Stewart Campbell deceased) v HMRC (business property relief); Whitlock and Anor v Moree (Bahamas) (joint accounts).Mark McLaughlin is a consultant with Mark McLaughlin Associates Ltd (markmclaughlin.co.uk), and also The TACS Partnership (tacs.co.uk). He is a fellow of the CIOT and ATT, a member of STEP and a member of the CIOT's Succession Taxes and CGT and Investment Income Sub-Committees. Mark has written many tax publications and articles, including 'McLaughlin's Tax Case Review' (taxinsider.co.uk) and is Co-Founder of TaxationWeb (taxationweb.co.uk).Geoffrey Shindler OBE has specialised in the area of capital taxes, trusts and wills for 40 years. He is the editor of Trusts and Estates Law & Tax Journal, Trust Drafting and Precedents (Looseleaf, Bloomsbury Professional) and a member of the Editorial Board of Wills & Trusts Law Reports and The Conveyancer and Property Lawyer.Paul Davies is a partner in the private client team of DWF LLP solicitors in Manchester. He is a member of the CIOT and STEP, and practised briefly as a chartered accountant prior to qualifying as a solicitor in 2003.