Tolley's Inheritance Tax
Butterworths Law (Verlag)
978-0-7545-3460-0 (ISBN)
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This comprehensive guide is your vital point of reference for accessible, accurate information on liabilities, tax mitigation and compliance. "Tolley's Inheritance Tax" is a practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points. With big changes to IHT announced in the PBR, a new edition of this up-to-date book is a must for practitioners.With the spotlight firmly on inheritance tax in recent times, it's more important than ever that you are aware of the full implications of changes including the transferability of the nil rate band on death affecting married couples and those in civil partnerships. Particular examples of the effects of this new legislation are included in the book highlighting potential problems and planning areas. Commentary on latest cases and other Finance Act 2008 changes are also included.
1. Introduction and Basic Principles; 2. Accounts and Returns; 3. Accumulation and Maintenance Trusts; 4. Administration and Collection; 5. Agricultural Property; 6. Anti-Avoidance; 7. Business Property; 8. Calculation of Tax; 9. Capital Gains Tax; 10. Chargeable Transfer; 11. Charities; 12. Close Companies; 13. Connected Persons; 14. Deeds Varying Dispositions on Death; 15. Determinations and Appeals; 16. Diplomatic Immunity; 17. Domicile; 18. Double Taxation Relief; 19. Estate; 20. Excluded Property; 21. Exempt Transfers; 22. Gifts with Reservations; 23. HMRC Extra-Statutory Concessions; 24. HMRC Press Releases; 25. HMRC Statements of Practice; 26. Interest in Possession; 27. Interest on Tax; 28. Land; 29. Liability for Tax; 30. Life Assurance Policies and Annuities; 31. Lifetime Transfers; 32. Mutual Transfers; 33. National Heritage; 34. Partnerships; 35. Payment of Tax; 36. Penalties; 37. Pension Schemes; 38. Potentially Exempt Transfers; 39. Protective Trusts; 40. Quick Succession Relief; 41. Rates of Tax; 42. Settlements - General; 43. Settlements with Interests in Possession; 44. Settlements without Interests in Possession; 45. Shares and Securities; 46. Situs; 47. Time Limits; 48. Time of Disposition; 49. Transfer of Value; 50. Transfers on Death; 51. Transfers Within Seven Years Before Death; 52. Transitional Provisions; 53. Trusts for Disabled Persons; 54. Trusts for Employees; 55. Valuation; 56. Voidable Transfers; 57. Woodlands; 58. Working Case Study; 59. Case summaries; 60. IHT Newsletter and Tax Bulletin extracts; 61. Finance Act 2005 - Summary of IHT Provisions; 62. Table of Cases; 63. Table of Statutes (and Statutory Instruments); 64. Index.
| Verlagsort | London |
|---|---|
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-10 | 0-7545-3460-X / 075453460X |
| ISBN-13 | 978-0-7545-3460-0 / 9780754534600 |
| Zustand | Neuware |
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