Download or read book Ray and McLaughlin s Practical Inheritance Tax Planning written by Mark McLaughlin and published by A&C Black. This book was released on 2012-01-31 with total page 818 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widely recognized as one of the leading titles in the field, the tenth edition of this book supplies the latest UK estate planning techniques along with expert knowledge that will help save on inheritance tax. Inheritance tax, trust and estate, legal and accountancy practitioners in the UK will all benefit from the specialist advice and practical suggestions. Packed full of the very latest inheritance tax saving planning opportunities, the book outlines how to select winning schemes. It includes clear illustrations, forms, and checklists to use and follow, along with worked examples throughout. The book covers the UK's new provisions governing the allocation of intestate estates.
Download or read book Ray and McLaughlin s Practical Inheritance Tax Planning written by Mark McLaughlin and published by Bloomsbury Professional. This book was released on 2018-11-29 with total page 1024 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Personal Representatives 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 (www.markmclaughlin.co.uk), and also The TACS Partnership (www.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' (www.taxinsider.co.uk) and is Co-Founder of TaxationWeb (www.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.
Download or read book Practical Inheritance Tax Planning written by Toby Harris and published by Tottel Publishing. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pre-owned assets --
Download or read book Ray and Mclaughlin s Practical Inheritance Tax Planning written by Mark McLaughlin and published by Bloomsbury Publishing. This book was released on 2015-09-30 with total page 955 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widely recognized as one of the leading titles in the field, the thirteenth edition of this book supplies the latest estate planning techniques and expert know how that will help save inheritance taxes in the UK. Inheritance tax, trust and estate, legal and accountancy practitioners will all benefit from the specialist advice and practical IHT suggestions. Packed full of the very latest UK inheritance tax saving planning opportunities, the book outlines how to select winning IHT schemes. Contents includes: introduction and outline * compliance * transferable nil rate band * appropriate will planning * practical aspects of will drafting * husband, wife, and civil partner * choice of type of settlement * practical aspects of drafting settlements * transfer and reorganization of business interests-companies * transfer and reorganisation of business interests-partnerships and other firms * the art of giving * the use of exemptions * pre-owned assets * life assurance and other insurance schemes * estate planning-business and agricultural property * estate planning-woodland, heritage property, and Lloyd's underwriters * foreign domicile.
Download or read book Practical Inheritance Tax Planning written by Ralph P. Ray and published by MICHIE. This book was released on 1989 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ray s Practical Inheritance Tax Planning written by Ralph Paul Ray and published by Tolley. This book was released on 1997 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ray s Practical Inheritance Tax Planning written by Ralph P. Ray and published by Tolley. This book was released on 2001 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: The leading guide to effective estate planning, this new edition brings practitioners up-to-date with the Finance Act 2001, other statutes, case law and Revenue practice. Sets out many relevant steps that can, and should, be taken to ensure that tax-effective inheritance tax planning takes place. It summarises the main rules of practical inheritance tax, including the latest developments in business and agricultural property. Covers most eventualities from the taxation of husband and wife to advice on wills and settlements. Includes, for this edition, a supplement covering the complex area of Practical Inheritance Tax Planning for Pensions.
Download or read book Core Tax Annual Inheritance Tax 2013 14 written by Chris Erwood and published by Bloomsbury Publishing. This book was released on 2013-09-30 with total page 569 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential guide to UK inheritance tax provides a clearly structured analysis of the major inheritance tax provisions, together with relevant tips, pitfalls, and planning techniques needed to apply them successfully. Inheritance Tax 2013/14 will guide the reader step-by-step through the complexities of this increasingly difficult subject. The book starts with the basic UK rules and principles before looking at topics in more depth, including lifetime transfers, gifts with reservation of benefit, settled property, and the various exemptions and reliefs, such as business and agricultural property relief. As part of the Bloomsbury Professional Core Tax Annuals, the book includes 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, make Inheritance Tax 2013/14 a convenient and accessible resource. As usual, this edition is packed full of practical features, including worked examples, UK precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered. Contents include: inheritance tax on death * gifts with reservation of benefit * interest in possession trusts * exemptions and excluded property * BPR and APR * wills and estate planning * the family home * lifetime transfers * valuation of assets * compliance * relevant property trusts * reliefs - general * lifetime planning * transferable nil rate band * pre-owned assets
Download or read book Inheritance Tax 2012 13 written by Mark McLaughlin and published by A&C Black. This book was released on 2012-09-27 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential guide to UK inheritance tax provides a clearly structured analysis of the major inheritance tax provisions, together with relevant tips, pitfalls, and planning techniques needed to apply them successfully. Inheritance Tax 2012/13 will guide the reader step-by-step through the complexities of this increasingly difficult subject. It starts with the basic rules and principles in the UK before looking at topics in more depth, including lifetime transfers, gifts with reservation of benefit, settled property, and the various exemptions and reliefs, including business and agricultural property relief. The guide includes 'signposts' at the beginning of each chapter, containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, make Inheritance Tax 2012/13 a convenient and accessible resource. As usual, this edition is packed full of practical features, including worked examples, UK precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered. Coverage includes: inheritance tax on death * gifts with reservation of benefit * interest in possession trusts * exemptions and excluded property * BPR and APR * wills and estate planning * the family home * lifetime transfers * valuation of assets * compliance * relevant property trusts * reliefs - general * lifetime planning * transferable nil rate band * pre-owned assets
Download or read book Inheritance Tax 2014 15 written by Mark McLaughlin and published by Bloomsbury Professional. This book was released on 2014-09-29 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential guide to inheritance tax provides a clearly structured analysis of the major inheritance tax provisions together with relevant tips, pitfalls and planning techniques needed to apply them successfully. Inheritance Tax 2014/15 guides you step-by-step through the complexities of this increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth, including lifetime transfers, gifts with reservation of benefit, settled property, and the various exemptions and reliefs including business and agricultural property relief. Whatever your level of expertise and experience, this book should be a valuable asset to your practice. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Inheritance Tax 2014/15 a convenient and accessible resource. As usual this edition is packed full of practical features including worked examples, precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered. Inheritance Tax 2014/15 covers- IHT on death; Gifts with reservation of benefit; Interest in possession trusts; Exemptions and excluded property; BPR and APR; Wills and estate planning; The family home; Lifetime transfers; Valuation of assets; Compliance; Relevant property trusts; Reliefs - general; Lifetime planning; Transferable nil rate band; Pre-owned assets.
Download or read book Core Tax Annual Inheritance Tax 2017 18 written by Mark McLaughlin and published by Bloomsbury Publishing. This book was released on 2017-10-19 with total page 669 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential guide to inheritance tax provides a clearly structured analysis of the major inheritance tax provisions together with relevant tips, pitfalls and planning techniques needed to apply them successfully.Inheritance Tax 2017/18 guides you step-by-step through the complexities of this increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth, including lifetime transfers, gifts with reservation of benefit, settled property, and the various exemptions and reliefs including business and agricultural property relief. Whatever your level of expertise and experience, this book should be a valuable asset to your practice. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Inheritance Tax 2017/18 a convenient and accessible resource. As usual this edition is packed full of practical features including worked examples, precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered. Inheritance Tax 2017/18 covers: IHT on death; Gifts with reservation of benefit; Interest in possession trusts; Exemptions and excluded property; BPR and APR; Wills and estate planning; The family home; Lifetime transfers; Valuation of assets; Compliance; Relevant property trusts; Reliefs - general; Lifetime planning; Transferable nil rate band; Pre-owned assets.
Download or read book Core Tax Annual Inheritance Tax 2016 17 written by Mark McLaughlin and published by Bloomsbury Publishing. This book was released on 2016-10-28 with total page 661 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential guide to inheritance tax provides a clearly structured analysis of the major inheritance tax provisions together with relevant tips, pitfalls and planning techniques needed to apply them successfully. Inheritance Tax 2016/17 guides you step-by-step through the complexities of this increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth, including lifetime transfers, gifts with reservation of benefit, settled property, and the various exemptions and reliefs including business and agricultural property relief. Whatever your level of expertise and experience, this book should be a valuable asset to your practice. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Inheritance Tax 2016/17 a convenient and accessible resource. As usual this edition is packed full of practical features including worked examples, precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered. Inheritance Tax 2016/17 covers: IHT on death; Gifts with reservation of benefit; Interest in possession trusts; Exemptions and excluded property; BPR and APR; Wills and estate planning; The family home; Lifetime transfers; Valuation of assets; Compliance; Relevant property trusts; Reliefs - general; Lifetime planning; Transferable nil rate band; Pre-owned assets.
Download or read book Inheritance Tax 2015 16 written by Mark McLaughlin and published by Bloomsbury Publishing. This book was released on 2015-09-30 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential guide to UK inheritance tax provides a clearly structured analysis of the major inheritance tax provisions together with relevant tips, pitfalls, and planning techniques needed to apply them successfully. Core Tax Annual: Inheritance Tax 2015/16 will guide the reader step-by-step through the complexities of this increasingly difficult subject. It starts with the UK's basic rules and principles before looking at topics in more depth, including lifetime transfers, gifts with reservation of benefit, settled property, and the various exemptions and reliefs, including business and agricultural property relief. Whatever the reader's level of expertise and experience, this book will be a valuable asset. Bloomsbury Professional's Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Core Tax Annual: Inheritance Tax 2015/16 a convenient and accessible resource. As usual, this edition is packed full of practical features, including worked examples, UK precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered. Contents include: IHT on death * gifts with reservation of benefit * interest in possession trusts * exemptions and excluded property * BPR and APR * wills and estate planning * the family home * lifetime transfers * valuation of assets * compliance * relevant property trusts * reliefs - general * lifetime planning * transferable nil rate band * pre-owned assets.
Download or read book Bloomsbury Professional Inheritance Tax 2022 23 written by Mark McLaughlin and published by Bloomsbury Professional. This book was released on 2022-09-22 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inheritance Tax 2022/23 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls. This authoritative guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library. The new edition is updated in line with recent case decisions, revised guidance from HMRC and the provisions of Finance Act 2022.
Download or read book Core Tax Annual Inheritance Tax 2018 19 written by Mark McLaughlin and published by Bloomsbury Professional. This book was released on 2018-07-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inheritance Tax 2018/19 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls. This essential guide to inheritance tax helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library. Updates for the 2018/19 edition include: Domicile – New and updated commentary, including on the changes to the deemed domicile rules for IHT purposes from 6 April 2017. Non-UK domicile and excluded property – Updated guidance on the recently introduced changes to ensure that rights and interests in certain types of property are not excluded property to the extent that its value is attributable to a UK residential property interest. Case law – including Barclays Wealth Trustees (Jersey) Ltd and another v Revenue and Customs [2017] EWCA Civ 1512 (excluded property), Routier and another v Revenue and Customs [2017] EWCA Civ 1584 (charity exemption), Marr v Collie (Bahamas) [2017] UKPC 17 (jointly held assets) and Palliser v Revenue and Customs [2018] UKUT 71 (LC) (valuation). Family home and residence nil rate band - Additional commentary including on HMRC's approach to the unwinding of home loan or double trust schemes, and the residence nil rate band and transferable allowance to spouses or civil partners. HMRC practice – Including points from HMRC's Trusts and Estates newsletters. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.
Download or read book Bloomsbury Professional Inheritance Tax 2021 22 written by Mark McLaughlin and published by Bloomsbury Professional. This book was released on 2021-12-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inheritance Tax 2021/22 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls. This essential guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library. Updates for the 2021/22 edition include: - HMRC confirm there will be no overarching reform to Trust taxation - HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance - IHT thresholds - References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold - IHT compliance - A change in HMRC's practice when handling applications for a clearance certificate (form IHT30) - Covid-19 - Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19 - HMRC confirmed that payments under the coronavirus life assurance scheme are exempt from IHT - Case law – Including: - O'Neill v Holland (joint beneficial ownership between co-inhabitants) - Fantini v Scrutton & Ors (purported severance of a joint tenancy) - Cox (Executors) v HMRC [2020] UKFTT 442 TC (reinforces HMRC stance on BPR denial for furnished holiday lettings) This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Download or read book Bloomsbury Professional Inheritance Tax 2020 21 written by Mark McLaughlin and published by Bloomsbury Professional. This book was released on 2020-12-24 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inheritance Tax 2020/21 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls. This essential guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library. Updates for the 2020/21 edition include: - IHT simplification – The OTS reports on IHT simplification and the all-party parliamentary group (Inheritance & Intergenerational fairness) report on the reform of IHT - IHT relief – Finance Act 2020 provisions for IHT relief in respect of Kindertransport Fund and Windrush - Compensation Scheme payments - Excluded property etc – Finance Act 2020 changes on additions of offshore property to trusts and the domicile of the settlor - Settled property – Finance Act 2020 legislation to provide that transfers between trusts are subject to additional conditions for the purposes of excluded property status - HMRC view of 'deliberate' behaviour when considering penalties - Child Trust Funds (Amendment) Regulations 2020 and Individual Savings Account (Amendment) Regulations 2020 and their effects Case law including - Shelford & Ors v Revenue and Customs – Double trust/IOU schemes - Routier & Anor v Revenue and Customs – Gifts to charities - Banks v Revenue and Customs – Political donations - Scarle James Deceased, the Estate of v Scarle Marjorie Deceased, the Estate of – Survivorship - Land Tribunal's decision in Foster v Revenue and Customs - Land valuation - Margaret Vincent v HMRC - Right to occupy - Charnley & Hodgkinson Executors of Thomas Gill (deceased) v HMRC - 'Farming' by reference to others This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.