Written by a team of experienced practitioners, this book explains even the most difficult points with great clarity, and includes chapters on lifetime planning, and wills and estate planning in the UK. It is invaluable guidance for all tax, trust and estates, and inheritance specialists. It is fully updated to the UK's Finance Act 2010 and Finance (no. 2) Act 2010.
Inheritance Tax 2010/11 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 reliefs including business and agricultural property relief. Whatever your level of expertise and experience, this book will prove a valuable asset to your practice. Practical and accessible: 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. Fully updated to Finance Act 2010 and Finance (no. 2) Act 2010.
Mark McLaughlin is a consultant with his won 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. Toby Harris is a tax consultant to families and professional firms, a member of the CIOT, STEP and formerly a solicitor in private practice. Iris Wunschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner.