IHT planning: an outline

Background to planning, disclosure of tax avoidance schemes, powers of attorney and validity of gifts for IHT purposes

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Tags: DOTAS POA Wills IDD Stable Reserves Later Life Trustees Life IHT Golden Age Intergenerational Inheritance Tax Capital Gains Tax CGT lasting power of attorney LPA enduring power of attorney EPA McDowall and Others (McDowalls Executors) -v- IRC Day and others v Royal College of Music and Harris POAT