Ray&McLaughlin's Practical Inheritance Tax Planning: Seventh Edition
Widely recognized as one of the leading titles in the field, this latest edition outlines topical planning points and possible pitfalls in mainstream areas of UK inheritance tax planning (e.g. the family home) with illustrations, precedents, and practical solutions. A new chapter on the crucial subject of pre-owned assets has been added, and the most recent developments are addressed including the UKs Civil Partnership Act 2004, Finance Act 2006, and high profile cases such as Melville and Eversden.