Ray and McLaughlin's Practical Inheritance Tax Planning, McLaughlin, Mark; Ray, Ralph; Davies, Paul; Shindler, Geoffrey, Bloomsbury Publishing PLC

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Ray and McLaughlin's Practical Inheritance Tax Planning

Mark McLaughlin, Ralph Ray, Paul Davies, Geoffrey Shindler

166,50 €

Bloomsbury Publishing PLC
Sivumäärä: 1008 sivua
Asu: Pehmeäkantinen kirja
Painos: 15th edition
Julkaisuvuosi: 2017, 21.12.2017 (lisätietoa)

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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