Mark McLaughlin is a Fellow of the Chartered Institute of Taxation, and a Member of the Association of Taxation Technicians and the Society of Trust and Estate Practitioners Mark McLaughlin is a consultant with his own practice, Mark McLaughlin Associates Ltd, which provides tax consultancy and support services to professional firms throughout the UK. He is a fellow of the CIOT and a member of the ATT and STEP. Ralph Ray was a solicitor and consultant specialising in taxation. He was Vice President of STEP and recipient of a STEP Lifetime Achievement Award. A member of the CIOT, he has contributed frequently to tax and accountancy journals. Paul Davies and Geoffrey Schindler are co-authors and work for the law firm DWF. Toby Harris LLB CTA TEP has been working in the area of private client law and tax for 40 years. Since 1996 his own tax consultancy has grown steadily, serving solicitors and accountants in England and Wales. Toby has worked extensively to train the next generation of trust and probate professionals and will writers. The experiences of his career have been distilled into this work so that he can share his knowledge of the pitfalls and how to avoid them.