Mark McLaughlin – författare

In the early years of the English Civil War, a French traveller in England remarked that the Irish 'are better soldiers abroad than at home'.Between 1585 and 1818, over half a million Irish were lured from their homeland by promises of glory, money and honour in a constant emigration romantically styled 'The Flight of the Wild Geese'. Throughout this period, the Irish brigades in France and Spain participated in conflicts ranging from the wars of the Spanish and Austrian Succession to the Napoleonic Wars.Spanning over two centuries of history, this book examines the uniforms and organization of the Wild Geese in France and Spain.

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.