Core Tax Annual: Inheritance Tax 2018/19

Erscheinungsjahr 2018
ISBN: 978-1-5265-0554-5
Verlag: Bloomsbury Publishing PLC

Buch, Englisch, 688 Seiten, Format (B × H): 233 mm x 157 mm, Gewicht: 1038 g

Reihe: Core Tax Annuals

Inheritance Tax 2018/19 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.

This essential guide to inheritance tax helps you navigate progressively through the complexities of an 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.

Updates for the 2018/19 edition include:

Domicile - New and updated commentary, including on the changes to the deemed domicile rules for IHT purposes from 6 April 2017.
Non-UK domicile and excluded property - Updated guidance on the recently introduced changes to ensure that rights and interests in certain types of property are not excluded property to the extent that its value is attributable to a UK residential property interest.
Case law - including Barclays Wealth Trustees (Jersey) Ltd and another v Revenue and Customs [2017] EWCA Civ 1512 (excluded property), Routier and another v Revenue and Customs [2017] EWCA Civ 1584 (charity exemption), Marr v Collie (Bahamas) [2017] UKPC 17 (jointly held assets) and Palliser v Revenue and Customs [2018] UKUT 71 (LC) (valuation).
Family home and residence nil rate band - Additional commentary including on HMRC's approach to the unwinding of home loan or double trust schemes, and the residence nil rate band and transferable allowance to spouses or civil partners.
HMRC practice - Including points from HMRC's Trusts and Estates newsletters.

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.

Autoren/Hrsg.

McLaughlin, Mark

Wunschmann-Lyall, Iris

Wünschmann-Lyall, Iris

Erwood, Chris

Fachgebiete

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

Inhaltsverzeichnis

Chapter 1 Inheritance tax: introduction
Chapter 2 Domicile
Chapter 3 Transferable nil rate bands
Chapter 4 Lifetime transfers
Chapter 5 IHT on death
Chapter 6 Valuation of assets
Chapter 7 Gifts with reservation of benefit
Chapter 8 Compliance
Chapter 9 Trusts: interest in possession
Chapter 10 Relevant property trusts
Chapter 11 Exemptions and excluded property
Chapter 12 Reliefs - General
Chapter 13 Business property relief and agricultural property relief
Chapter 14 Lifetime planning
Chapter 15 Wills and estate planning
Chapter 16 The family home and residence nil rate band
Chapter 17 Pre-owned assets

Über Autor(innen)

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.

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.

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.

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