Tolley's Estate Planning 1992 - Tolley's tax planning series Author:Price Waterhouse, Linklaters & Paines (Solicitors) This is a practical guide to estate planning, the primary motive of which is the formulation of a plan for the provision, holding and devolution of family resources. The book considers all aspects of making lifetime gifts and will and post-death planning with a view to achieving this objective and avoiding inheritance tax and capital gains tax. ... more »The fourth edition takes account of the changes made by the Finance Act 1991 including the taxation of overseas resident settlements. The possible implication of the Inland Revenue Conslutative Document on the Taxation of UK resident trusts is also considered.« less