Tolley's Estate Planning 199394 Author:Price Waterhouse, Robert Wareham This guide to estate planning, the motive of which is the formulation of a plan for the provision, holding and devolution of family resources, covers making lifetime gifts and will and post-death planning with a view to avoiding inheritance tax, capital gains tax and income tax. This sixth edition takes account of the changes made by the Finance... more » Act 1993 including the implications of the uncertainty concerning the reform of law of domicile and the abandonment of the main proposals in the Inland Revenue's Consultative Document. This guide is aimed at accountants, lawyers and other practitioners advising on estate planning and also at individuals with an interest in minimizing their tax liabilities.« less