Tolley's Estate Planning 1993 Author:Price Waterhouse 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 new edition takes account of the changes made by the Finance (... more »No 2) Act 1992 including the increased rates of business and agricultural property relief which have major ramifications in estate planning. Two new chapters are included on Offshore Trusts and Consultative Document Planning, the latter examining the possible implications of the Inland Revenue Consultative Document on the taxation of UK residential trusts. 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