The second edition of this highly regarded book covers the major changes in law and practice since it was first published, including; Inheritance tax law and the nil rate band, coverage of relevant case law, and a new chapter on Neglect and stamp duty. Adopting a problem-solving approach based on the authors’ wealth of experience, the title critically examines the latest tax-planning opportunities in this rapidly growing area. Sample deeds of variation are included to assist practitioners, and the latest developments are incorporated including the Civil Partnership Act 2004 and the latest Finance Act.
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