This essential guide to inheritance tax provides a clearly structured analysis of the major tax provisions together with the tips and planning techniques you will need to apply them successfully. This is the only text to take full account of the peculiarities of Inheritance Tax in a Scottish context. Inheritance Tax in Scotland 2016/17 focuses on the day-to-day issues tax advisers frequently encounter in practice. Packed full of useful features including worked examples, diagrams, and common-sense know-how, tax advisers using this essential book will be directed to explanations and answers...

This essential guide to Scotland's inheritance tax provides a clearly structured analysis of the major tax provisions, together with the tips and planning techniques necessary to apply them successfully. This is the only text to take full account of the peculiarities of inheritance tax in a Scottish context. The book focuses on the day-to-day issues tax advisers frequently encounter in practice. Packed full of useful features - including worked examples, diagrams, and common-sense know-how - tax advisers using this essential book will be directed to explanations and answers to key inheritance...

This essential guide to Scottish inheritance tax provides a clearly structured analysis of the major tax provisions together with the tips and planning techniques you will need to apply them successfully. This is the only text to take full account of the peculiarities of inheritance tax in a Scottish context. The book focuses on the day-to-day issues tax advisers frequently encounter in practice. Packed full of useful features, including worked examples, diagrams, and common-sense know-how, tax advisers using this essential book will be directed to explanations and answers to key inheritance...

With increasing recognition of the international market in health professionals and the impact of globalism on regulation, the governance of the health workforce is moving towards greater public engagement and increased transparency. This book discusses the challenges posed by these processes such as improved access to health services and how structures can be reformed so that good practice is upheld and quality of service and patient safety are ensured. With contributions from regulators, academics, lawyers and health professionals, this book presents arguments from multiple perspectives. Of...