基本説明
Analyses the implications of the pre-budget announcements in October 2007 and reviews the situation resulting from the Finance Act 2006 changes.
Full Description
The major changes in the IHT treatment of settlements in FA 2006 and the October 2007 Pre-Budget Report have presented tax planners with a short transitional period running until 6 April 2008. It explores what IHT tax planning can and should be done during this period and how the tax regime will operate from 6 April.
