Inheritance Tax in Scotland 2015/16

Erscheinungsjahr 2015
ISBN: 978-1-78043-789-7
Verlag: Bloomsbury

Buch, Englisch, 640 Seiten, Format (B × H): 156 mm x 229 mm

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 2015/16 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 2015

Previous print edition ISBN: 9781780434681

Autoren/Hrsg.

McDonald, Fiona

Pagan, Bill

Fachgebiete

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

Inhaltsverzeichnis

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
Chapter 16: Pre-owned assets

Über Autor(innen)

Pagan, Bill
Bill Pagan, BA (Hons), LLB (Hons), NP, TEP, WS. Former Senior Partner at Pagan Osborne Solicitors. He has served for more than twenty years on the Law Society of Scotland's Tax Committee and chairs the Private Client Tax Sub Committee.

McDonald, Fiona
Fiona McDonald MA (Hons), LLB, Dip LP, ATT, NP is a Scottish solicitor accredited by the Law Society of Scotland as a specialist in Private Client Tax Law. As a partner of Pagan Osborne Fiona specialises in providing expert advice on all aspects of estate planning including asset protection, succession, wills, trusts, powers of attorney, tax planning and guardianships. Her expertise also covers non-residency issues, charity law, executries and tax planning for family businesses.

Fiona McDonald is a Scottish solicitor accredited by the Law Society of Scotland as a specialist in Private Client Tax Law. As a partner of Pagan Osborne Fiona specialises in providing expert advice on all aspects of estate planning including asset protection, succession, wills, trusts, powers of attorney, tax planning and guardianships. Her expertise also covers non-residency issues, charity law, executries and tax planning for family businesses.

Bill Pagan, former Senior Partner at Pagan Osborne Solicitors. He has served for more than twenty years on the Law Society of Scotland's Tax Committee and chairs the Private Client Tax Sub Committee.