John Bunker

This well-established commentary gives private client advisers and accountants an expertly written and highly practical guide to the main planning points, potential pitfalls and possible solutions to consider when dealing with IHT and estate planning solutions. The October 2024 Budget statement introduced some of the most consequential changes to the inheritance tax regime and the new edition of Ray and McLaughlin's Practical Inheritance Tax Planning is updated to take account of this new landscape. The concept of domicile was removed from the UK tax system with effect from 6 April 2025. As such the scope of UK IHT on non-UK situated assets is no longer determined by an individuals domicile status; it is now judged on how long the individual has been resident in the UK. All individuals are affected whether they were domiciled in the UK or non-domiciled under the old rules. The changes to the residence based system also has an impact on the IHT treatment of trusts and excluded property (non-settled property situated outside the UK). A further significant change covered in the updated edition is the change to to the IHT rules relating to Agricultural Property Relief and Business Property Relief (with exception of unlisted shares) with effect from 6 April 2026. The commentary also reflects the change which means that inherited unused pensions and death benefits will be within a deceased’s estate for IHT purposes. There are important planning implications relating to all the these changes and the revised commentary will highlight these along with any identified pitfalls. Key points will be highlighted throughout and all examples updated, with new ones being added where necessary.

This book is a condensed yet thorough revelation of the exact location of the Hall of Records that Edgar Cayce predicted would be found. This book is a cohesive masterpiece that connects the fragmented bits of information scattered throughout dozens of readings given over a period of many years by Edgar Cayce. You won't be disappointed with this dramatic evidence The quest for the Hall of records has become tantamount to the quest of the Holy Grail.

The police boxes have an interesting history. The 'hey days' for the police box were the years between the 1920s and 1960s when a large proportion of the many police forces, that existed at the time, introduced some form of communication from the street for both police officers and the public to use. This book describes this aspect of policing.