Bloomsbury Professional Inheritance Tax 2019/20

ISBN-13: 9781526509864 / Angielski / Miękka / 2019 / 688 str.

Mark McLaughlin;Chris Erwood;Iris Wünschmann-Lyall

Spis treści

Chapter 1 Inheritance tax: introduction Chapter 2 Domicile Chapter 3 Transferable nil rate bands Chapter 4 Lifetime transfers Chapter 5 IHT on death Chapter 6 Valuation of assets Chapter 7 Gifts with reservation of benefit Chapter 8 Compliance Chapter 9 Trusts: interest in possession Chapter 10 Relevant property trusts Chapter 11 Exemptions and excluded property Chapter 12 Reliefs – General Chapter 13 Business property relief and agricultural property relief Chapter 14 Lifetime planning Chapter 15 Wills and estate planning Chapter 16 The family home and residence nil rate band Chapter 17 Pre-owned assets