Buch, Englisch, 640 Seiten, Format (B × H): 153 mm x 234 mm
Reihe: Core Tax Annuals
Buch, Englisch, 640 Seiten, Format (B × H): 153 mm x 234 mm
Reihe: Core Tax Annuals
ISBN: 978-1-78043-770-5
Verlag: Bloomsbury
Inheritance Tax 2015/16 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 2015/16 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 2015/16 covers:
IHT on death; Gifts with reservation of benefit; Interest in possession trusts; Exemptions and excluded property; BPR and APR; Wills and estate planning; The family home; Lifetime transfers; Valuation of assets; Compliance; Relevant property trusts; Reliefs - general; Lifetime planning; Transferable nil rate band; Pre-owned assets.
Previous print edition ISBN: 9781780434278
Autoren/Hrsg.
Weitere Infos & Material
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 residence nil rate band
Chapter 16 Pre-owned assets