Bloomsbury Professional Inheritance Tax 2021/22
Bloomsbury Professional (Verlag)
978-1-5265-1847-7 (ISBN)
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This essential guide to IHT 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 2021/22 edition include:
- HMRC confirm there will be no overarching reform to Trust taxation
- HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance
- IHT thresholds - References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold
- IHT compliance - A change in HMRC’s practice when handling applications for a clearance certificate (form IHT30)
- Covid-19
- Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19
- HMRC confirmed that payments under the coronavirus life assurance scheme are exempt from IHT
- Case law – Including:
- O’Neill v Holland (joint beneficial ownership between co-inhabitants)
- Fantini v Scrutton & Ors (purported severance of a joint tenancy)
- Cox (Executors) v HMRC [2020] UKFTT 442 TC (reinforces HMRC stance on BPR denial for furnished holiday lettings)
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, as well as numerous worked examples demonstrating how to apply the main principles in practice.
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.
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
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
| Erscheinungsdatum | 30.09.2021 |
|---|---|
| Reihe/Serie | Core Tax Annuals |
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht ► Erbschaftsteuer / Schenkungsteuer | |
| ISBN-10 | 1-5265-1847-3 / 1526518473 |
| ISBN-13 | 978-1-5265-1847-7 / 9781526518477 |
| Zustand | Neuware |
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