Tolley's Inheritance Tax 2016-17

Malcolm Gunn (Autor)

Buch | Softcover

1050 Seiten

2016 | New edition
Tolley (Verlag)
978-0-7545-5259-8 (ISBN)

Infos

This comprehensive guide is your vital point of reference for accessible, accurate information on IHT liabilities, tax mitigation and compliance. A practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points.

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The updated edition of this esteemed Tolley's tax title contains must-have coverage of IHT liabilities, tax mitigation and compliance. Useful worked examples clarify legislation and help you translate theory into practice. Accuracy is guaranteed with expert commentary by Malcolm Gunn. Routine and complex topics are explored from multiple perspectives, ensuring you have a complete view of IHT's expansive landscape.

Inhalt

1Introduction and Basic Principles
2Accounts and Returns
3Administration and Collection
4Agricultural Property
5Anti-Avoidance
6Business Property
7Calculation of Tax
8Capital Gains Tax
9Chargeable Transfer
10Charities
11Close Companies
12Connected Persons
13Deeds of Variation and Disclaimers
14Determinations and Appeals
15Diplomatic Immunity
16Domicile
17Double Charges Reliefs
18Double Taxation Relief
19Estate
20Excluded Property
21Exempt Transfers
22Gifts with Reservation
23HMRC Extra-Statutory Concessions
24HMRC Press Releases
25HMRC Statements of Practice
26Inheritance Tax Planning
27Interest in Possession
28Interest on Tax
29Land
30Liability for Tax
31Life Assurance Policies and Annuities
32Lifetime Transfers
33National Heritage
34Partnerships
35Payment of Tax
36Penalties
37Pension Schemes
38Potentially Exempt Transfers
39Quick Succession Relief
40Rates of Tax
41Settlements — General
42Settlements with Interests in Possession
43Settlements: Discretionary Trusts and other Trusts of Relevant Property
44Settlements: Accumulation and Maintenance Trusts
45Settlements: Interests held on Protective Trusts
46Settlements: Trusts for Bereaved Minors and ‘Age 18–25 trusts’
47Settlements: Trusts for Disabled Persons
48Shares and Securities
49Situs
50Time Limits
51Transfer of Value
52Transfers on Death
53Transfers Within Seven Years Before Death
54Transitional Provisions
55Trusts for Employees
56Valuation
57Woodlands
58Tax Cases
59Table of Statutes
60Table of Statutory Instruments
61Table of Cases
62Index

Produkt-Details

• Erscheinungsdatum: 17.11.2016
• Verlagsort: London
• Sprache: englisch
• Maße: 150 x 228 mm
• Gewicht: 746 g
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht ► Erbschaftsteuer / Schenkungsteuer
• ISBN-10: 0-7545-5259-4 / 0754552594
• ISBN-13: 978-0-7545-5259-8 / 9780754552598
• Zustand: Neuware