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Ray and McLaughlin's Practical Inheritance Tax Planning

Format: Paperback / softback
Publisher: Bloomsbury Publishing PLC, London, United Kingdom
Imprint: Bloomsbury Professional
Published: 21st Dec 2017
Dimensions: w 149mm h 236mm d 39mm
Weight: 1150g
ISBN-10: 1526500736
ISBN-13: 9781526500731
Barcode No: 9781526500731
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Synopsis
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.

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