Ray & McLaughlin's Practical Inheritance Tax Planning

This book summarises the main rules of practical inheritance tax, covering all aspects of estate planning: 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 reorganisation of business interest - companies; transfer and reorganisation of business interest - partnership 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. This edition covers developments up to 31 March 2010, and it also includes inhertance tax changes announced in the pre-budget report 2009 and the budget in March 2010.