Inheritance tax 2009/10 - Iris Wunschmann-Lyal

Written by a team of experienced practitioners, the book explains even the most difficult points with great clarity, and includes chapters on lifetime planning, and wills and estate planning. Contents: Lifetime Transfers, IHT on death, Valuation of Assets, Gifts with Reservation of Benefit, Trusts: Interest in Possession, Trusts: Non-interest in Possession, Exemptions and Excluded Property, Reliefs, Business Property Relief and Agricultural Property Relief, Lifetime Planning, Wills and Estates Planning, The Family Home, Pre-owned Assets Charge, Compliance.