Core Tax Annual: Inheritance Tax 2013/14

Erscheinungsjahr 2013
ISBN: 978-1-78043-158-1
Verlag: TOTTEL PUB

Buch, Englisch, 564 Seiten, Format (B × H): 153 mm x 234 mm

Reihe: Core Tax Annuals

This essential guide to inheritance tax provides a clearly structured analysis of the major inheritance tax provisions together with relevant tips, pitfalls and planning techniques needed to apply them successfully.

Inheritance Tax 2013/14 guides you step-by-step through the complexities of this increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth, including lifetime transfers, gifts with reservation of benefit, settled property, and the various exemptions and reliefs including business and agricultural property relief. Whatever your level of expertise and experience, this book should be a valuable asset to your practice.

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 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Inheritance Tax 2013/14 a convenient and accessible resource.

As usual this edition is packed full of practical features including worked examples, precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered.

Inheritance Tax 2013/14 covers:

Inheritance tax: introduction; Lifetime transfers; IHT on death; Valuation of assets; Gifts with reservation of benefit; Compliance; Trusts: interest in possession; Relevant property trusts; Exemptions and excluded property; Reliefs-General; Business property relief and agricultural property relief; Lifetime planning; Wills and estate planning; Transferable nil rate bands; The family home; Pre-owned assets.

Previous edition ISBN: 9781847669599

Autoren/Hrsg.

Erwood, Chris

McLaughlin, Mark

Wunschmann-Lyall, Iris

Wünschmann-Lyall, Iris

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

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

Über Autor(innen)

Wünschmann-Lyall, Iris
Iris Wünschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner.

McLaughlin, Mark
MARK MCLAUGHLIN CTA (Fellow) ATT TEP

Mark McLaughlin is a Fellow of the Chartered Institute of Taxation and a member of the Association of Taxation Technicians and the Society of Trust and Estate Practitioners.

TAX CONSULTANT

Since January 1998, Mark has been a consultant in his own tax practice, Mark McLaughlin Associates, which provides tax consultancy and support services to professional firms throughout the UK.

Mark is a member of the Chartered Institute of Taxation's Capital Gains Tax & Investment Income and Succession Taxes Sub-Committees.

Mark is also a lecturer, and has featured in online tax lectures for Tolley Seminars Online.

TAX AUTHOR AND EDITOR

Mark is the Editor of the Core Tax Annuals 2006/07 to 2013/14 (Bloomsbury Professional), and is a co-author of the 'Inheritance Tax' Annuals 2006-07 to 2013/14 (Bloomsbury Professional).
He is the Contributing Editor of Tax Rates and Tables 2010/11 to 2013/14 (Bloomsbury Professional).

Mark is Editor and a co-author of 'Tax Planning' 2007/08 to 2013/14 (Bloomsbury Professional).

He is co-author of 'Ray & McLaughlin's Practical IHT Planning' (11th Edition, Bloomsbury Professional).

He is Editor and co-author of 'Dealing with HMRC Enquiries 2013/14' (Bloomsbury Professional)

Mark has also written numerous articles for professional publications, including 'Taxation', 'Tax Adviser', 'Tolley's Practical Tax Newsletter' and 'Tax Journal'.

TAXATIONWEB

Mark is a Co-Founder, Director and Technical Editor of TaxationWeb (www.taxationweb.co.uk), which provides free information and resources on UK taxes to taxpayers and professionals.

Erwood, Chris
Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP.

Mark McLaughlin is a consultant with his own practice, Mark McLaughlin Associates Ltd, which provides tax consultancy and support services to professional firms throughout the UK. He is a fellow of the CIOT and a member of the ATT and STEP. Iris Wünschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner. Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP.