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.
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