This fully updated fifth edition is devoted exclusively to the complex issues of business property relief, agricultural property relief, and woodlands relief in the UK. Each is examined in detail, highlighting the common pitfalls encountered in practice, as well as UK tax planning opportunities.

Covering all the UK's capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by UK tax advisers. Capital Gains Tax 2011/12 examines the UK's current legislation and HMRC guidance in a comprehensive and accessible style.

Based on Matthew Hutton's original popular reference guide, Trusts and Estates 2011/12 is now under the expert authorship of Iris Wunschmann-Lyall and Chris Erwood. This book remains as practical and accessible as before while providing clear guidance on compliance and operation under current UK law and is indispensable when starting, running, or ending a trust, or dealing with a deceased estate in the UK. Worked examples, tax tables, and practical commentaries help to illustrate the latest legislation and the key points of practice. The reader will not only fully understand current UK tax...

Covering all the capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by tax advisers.

This expertly written book covers the tax planning opportunities, pitfalls and compliance issues involved in starting, running or ending a trust, or dealing with a deceased estate.

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.

Based on Matthew Hutton's original popular reference guide, Trusts and Estates is now under the expert authorship of Iris Wunschmann-Lyall and Chris Erwood. It remains as practical and accessible as before whilst providing clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased estate. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the...

Covering all UK capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this accessible book focuses on the issues and scenarios most commonly encountered by tax advisers. Capital Gains Tax 2014/15 examines the current UK legislation and HMRC guidance in a comprehensive style and will be invaluable for all those who deal with capital gains tax on a regular basis. It includes examples of UK tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up-to-date to the Finance...

Inheritance Tax 2014/15 provides a clearly structured analysis of the major inheritance tax provisions together with the tips and planning techniques needed to apply them successfully and avoid potential pitfalls. The level of detail you need This essential guide to inheritance tax helps you navigate progressively through the complexities of this increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library. The hot topics for...

Based on Matthew Hutton's original popular reference guide, Trusts and Estates is now under the expert authorship of Iris Wunschmann-Lyall and Chris Erwood. The book remains as practical and accessible as before, while providing clear guidance on compliance and operation under current UK law and is indispensable when starting, running, or ending a trust, or dealing with a deceased estate, in the UK. As part of Bloomsbury Professional's Core Tax Annuals, the book includes 'signposts' at the beginning of each chapter, containing a summary of the main points and cross-references to relevant...