Buch, Englisch, 704 Seiten, Format (B × H): 156 mm x 234 mm
Reihe: Core Tax Annuals
Buch, Englisch, 704 Seiten, Format (B × H): 156 mm x 234 mm
Reihe: Core Tax Annuals
ISBN: 978-1-78451-188-3
Verlag: Bloomsbury
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 to key inheritance tax questions and scenarios.
Fully updated to the Finance Act 2016
Autoren/Hrsg.
Weitere Infos & Material
Overview of Scottish Issues for Inheritance Tax
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 and the residence nil rate band
Chapter 16: Pre-owned assets