Core Tax Annual: Inheritance Tax 2010/11

1. Auflage 2010
ISBN: 978-1-84766-516-4
Verlag: Bloomsbury

Buch, Englisch, 488 Seiten, Format (B × H): 156 mm x 229 mm

Reihe: Core Tax Annuals

Inheritance Tax 2010/11 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 reliefs including business and agricultural property relief. Whatever your level of expertise and experience, this book will prove a valuable asset to your practice.

Practical and accessible: 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.

Fully updated to Finance Act 2010 and Finance (no. 2) Act 2010.

Autoren/Hrsg.

Wunschmann-Lyal, Iris

McLaughlin, Mark

Harris, Toby

Fachgebiete

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

Inhaltsverzeichnis

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 band
The family home
Pre-owned assets

Über Autor(innen)

Mark McLaughlin is a consultant with his won 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. Toby Harris is a tax consultant to families and professional firms, a member of the CIOT, STEP and formerly a solicitor in private practice. 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.