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Ray and Mclaughlin's Practical Inheritance Tax Planning

Ray and Mclaughlin's Practical Inheritance Tax Planning

by Ralph RayGeoffrey Shindler Paul Davies and others
Paperback
Publication Date: 26/10/2017

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Ray & McLaughlin's Practical Inheritance Tax Planning, 15th Edition is an essential guide to the IHT issues and planning opportunities that concern lawyers and accountants when advising clients on the most appropriate course of action. The practical commentary addresses the main planning points, potential pitfalls and possible solutions for IHT and estate planning. Fully updated to include important IHT developments in legislation, case law and HMRC practice, this invaluable resource covers: Commentary on changes to the deemed domicile provisions for IHT purposes, which were included in the Finance Bill published on 8 September 2017, Commentary on legislation in the Finance Bill published on 8 September 2017 which is intended to ensure that rights and interests in certain types of property are not excluded property to the extent that its value is attributable to a UK residential property interest, New Chapters on domicile and excluded property, which include commentary on the above changes to deemed domicile and excluded property, Business interests - a new section on family investment companies, Relevant case law including: Lidher v Revenue and Customs (joint bank accounts), Revenue and Customs v Representatives of Staveley (deceased) (omission to exercise a right), Hood v R&C (gifts with reservation: reversionary lease arrangements), Ross v Revenue and Customs (Business property relief: holiday lettings)
ISBN:
9781526500731
9781526500731
Category:
Personal finance
Format:
Paperback
Publication Date:
26-10-2017
Language:
English
Publisher:
Bloomsbury Publishing PLC
Country of origin:
United Kingdom
Edition:
15th Edition
Dimensions (mm):
234.01x156.01x43.18mm
Weight:
1.15kg
Paul Davies

Paul Davies is a theoretical physicist, cosmologist, astrobiologist, author and broadcaster. On 1 September 2006 Paul Davies will take up a new position as college professor at Arizona State University, the largest public university campus in the USA.

He will have the distinctive assignment to establish a new centre on foundational questions in science, to encompass cosmology, life, astrobiology and philosophy - a think tank for addressing complex issues in these areas. He has achieved an international reputation for his ability to explain the significance of advanced scientific ideas in simple language.

He is the author of some twenty-five books including The Mind of God, The Last Three Minutes and How to Build a Time Machine. Among other awards he has won the Templeton Prize, The Royal Society's Michael Faraday Prize for science communication and a Glaxo Science Writers' Fellowship. In April 1999 the asteroid 1992 OG was officially named (6870) Pauldavies in his honour. Davies has extensive experience in all facets of the media.

He writes regularly for newspapers, journals and magazines in several countries. Notable among his contributions to radio are a series of documentaries on BBC Radio 3, and his television work has ranged from chat shows to scripting and presenting various documentaries, including his own series entitled The Big Questions and More Big Questions. Committed to bringing science to the wider public, Davies engages in a heavy program of public lecturing around the world, addressing scientific and religious topics.

As a supporter of the arts, he is also frequently involved in literary and artistic events both in Australia and internationally. The recipient of many awards and commendations, Davies won the Eureka Prize in 1991 for the promotion of science in Australia, and in 1993 he was presented with an Advance Australia Award for outstanding contributions to science. In 1995 Davies was awarded the Templeton Prize for progress in religion, the world's largest prize for intellectual endeavour.

Paul Davies is married, and has four children. He remains a British citizen. In addition to his passion for both traditional and contemporary art, he is interested in the history of the second world war, politics and economics. He also enjoys keeping fit and discussing geographical trivia.

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