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.
Author Biography
Mark McLaughlin is a consultant with his own practice, Mark McLaughlin Associates Ltd, which provides tax consultancy and support services to professional firms throughout the UK. He is a fellow of the CIOT and a member of the ATT and STEP.
Ralph Ray was a solicitor and consultant specialising in taxation. He was Vice President of STEP and recipient of a STEP Lifetime Achievement Award. A member of the CIOT, he has contributed frequently to tax and accountancy journals.
Geoffrey Shindler OBE is a Consultant with DWF LLP Solicitors. He specialises in wills, trusts, capital taxation and estate work.
Paul Davies is a partner at the law firm DWF in Manchester
