Core Tax Annual: Inheritance Tax 2012/13: 2012/13

ISBN-13: 9781847669599 / Angielski / Miękka / 2012 / 528 str.

Mark McLaughlin;Iris Wunschmann-Lyall;Chris Erwood

Opis

Written by a team of experienced practitioners, the book explains even the most difficult points with great clarity, and includes chapters on lifetime planning, and wills and estate planning.

Spis treści

Chapter 1 Inheritance tax: introduction; Chapter 2 Lifetime transfers; Chapter 3 IHT on death; Chapter 4 Valuation of assets; Chapter 5 Gifts with reservation of benefit; Chapter 6 Compliance; Chapter 7 Trusts: interest in possession; Chapter 8 Relevant property trusts; Chapter 9 Exemptions and excluded property; Chapter 10 Reliefs - General; Chapter 11 Business property relief and agricultural property relief; Chapter 12 Lifetime planning; Chapter 13 Wills and estate planning; Chapter 14 Transferable nil rate bands; Chapter 15 The family home; Chapter 16 Pre-owned assets.