Publisher's Synopsis
Widely recognised as one of the leading titles in the field, the eleventh edition of this book supplies the latest estate planning techniques and expert know how that will help save inheritance tax. 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 inheritance tax saving planning opportunities, it outlines how to select winning IHT schemes. Make sure this practical book resource is to hand when you're next advising clients. Contents includes: Chapter 1: Introduction and outline; Chapter 2: Compliance; Chapter 3: Transferable nil rate band; Chapter 4: Appropriate will planning; Chapter 5: Practical aspects of will drafting; Chapter 6: Husband, wife and civil partner; Chapter 7: Choice of type of settlement; Chapter 8: Practical aspects of drafting settlements; Chapter 9: Business interests - companies; Chapter 10: Business interests - partnerships and other firms; Chapter 11: The art of giving; Chapter 12: The use of exemptions; Chapter 13: Pre-owned assets; Chapter 14: Life assurance and other insurance schemes; Chapter 15: Estate planning - business and agricultural property; Chapter 16: Estate planning - woodland, heritage property and Lloyd's underwriters; Chapter 17: Foreign domicile. Previous ISBN: 9781847667779