Core Tax Annual Inheritance Tax 2018/19

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  • Engels
  • Paperback
  • 9781526505545
  • 19 juli 2018
  • 688 pagina's
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Samenvatting

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.

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Inhoud

Taal
en
Bindwijze
Paperback
Oorspronkelijke releasedatum
19 juli 2018
Aantal pagina's
688
Illustraties
Nee

Betrokkenen

Hoofdauteur
Chris Erwood
Tweede Auteur
Iris Wunschmann-lyall
Co Auteur
Chris Erwood
Hoofduitgeverij
Bloomsbury

Overige kenmerken

Extra groot lettertype
Nee
Studieboek
Nee
Verpakking breedte
156 mm
Verpakking hoogte
40 mm
Verpakking lengte
234 mm
Verpakkingsgewicht
1038 g

EAN

EAN
9781526505545
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