Publisher's Synopsis
This is a guide to effective estate planning. This new edition is up-to-date with the Finance Act 1998, other statutes, case law, and Revenue practice. It sets out many relevant steps that can, and should, be taken, to ensure tax-effective inheritance tax planning takes place.;It summarizes the main rules of practical inheritance tax, including the latest developments in business and agricultural property, and covers most eventualities from the taxation of husband and wife to advice on wills and settlements.