Tolley's Inheritance Tax 2011-12
Tolley (Verlag)
978-0-7545-4047-2 (ISBN)
- Titel erscheint in neuer Auflage
- Artikel merken
This comprehensive guide is your vital point of reference for accessible, accurate information on IHT liabilities, tax mitigation and compliance.
Tolley’s Inheritance Tax is 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.
1. Introduction and Basic Principles;
2. Accounts and Returns;
3. Accumulation and Maintenance Trusts;
4. Administration and Collection;
5. Agricultural Property;
6. Anti-Avoidance;
7. Business Property;
8. Calculation of Tax;
9. Capital Gains Tax;
10. Chargeable Transfer;
11. Charities;
12. Close Companies;
13. Connected Persons;
14. Deeds Varying Dispositions on Death;
15. Determinations and Appeals;
16. Diplomatic Immunity;
17. Domicile;
18. Double Taxation Relief;
19. Estate;
20. Excluded Property;
21. Exempt Transfers;
22. Gifts with Reservation;
23. HMRC Extra-Statutory Concessions;
24. HMRC Press Releases;
25. HMRC Statements of Practice;
26. Interest in Possession;
27. Interest on Tax;
28. Land;
29. Liability for Tax;
30. Life Assurance Policies and Annuities;
31. Lifetime Transfers;
32. Mutual Transfers;
33. National Heritage;
34. Partnerships;
35. Payment of Tax;
36. Penalties;
37. Pension Schemes;
38. Potentially Exempt Transfers;
39. Protective Trusts;
40. Quick Succession Relief;
41. Rates of Tax;
42. Settlements — General;
43. Settlements with Interests in Possession;
44. Settlements without Interests in Possession;
45. Shares and Securities;
46. Situs;
47. Time Limits;
48. Time of Disposition;
49. Transfer of Value;
50. Transfers on Death;
51. Transfers Within Seven Years Before Death;
52. Transitional Provisions;
53. Trusts for Disabled Persons;
54. Trusts for Employees;
55. Valuation;
56. Voidable Transfers;
57. Woodlands;
58. Working Case Study;
59. Case summaries;
60. IHT Newsletter and Tax Bulletin extracts;
61. Finance Act 2005 — Summary of IHT Provisions;
62. Table of Cases;
63. Table of Statutes (and Statutory Instruments);
64. Index
Erscheint lt. Verlag | 30.9.2011 |
---|---|
Mitarbeit |
Berater: Rebecca Benneyworth |
Verlagsort | London |
Sprache | englisch |
Maße | 150 x 228 mm |
Themenwelt | Schulbuch / Wörterbuch ► Lexikon / Chroniken |
Recht / Steuern ► EU / Internationales Recht | |
Recht / Steuern ► Steuern / Steuerrecht ► Erbschaftsteuer / Schenkungsteuer | |
ISBN-10 | 0-7545-4047-2 / 0754540472 |
ISBN-13 | 978-0-7545-4047-2 / 9780754540472 |
Zustand | Neuware |
Haben Sie eine Frage zum Produkt? |
aus dem Bereich