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Vol 21 No 11 Nov/Dec 2016

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Cover of Criminal Injuries Compensation Claims

Criminal Injuries Compensation Claims

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Eden & Barr: Inheritance Tax in Scotland

Publication abandoned lge
Sandra EdenSenior Lecturer in Law, University of Edinburgh, Alan Barr

ISBN13: 9780406923585
Publisher: LexisNexis Butterworths
Country of Publication: Scotland
Format: Paperback
Price: Publication Abandoned



Written by two tax experts from the University of Edinburgh, this important new title is a practical guide to Inheritance Tax in Scotland. This is the only text to take full account of the peculiarities of Inheritance Tax in a Scottish context. The authors make use of illustrations and worked examples to assist the legal practitioner and accountant in this detailed and complicated area of practice.

Publication abandoned lge
Subjects:
Scots Law, Taxation
Contents:
Introduction to the tax:
outline,
key concepts, and UK tax law in Scotland.
Computation of tax: lifetime transfers.
Exemptions.
Special property.
Estate on death.
Gifts with reservation: nature, effect and computation.
Trusts: classification, particular problems of drafting, the effect of the Trusts (Scotland) Act 1961, s 5
the Law Reform (Miscellaneous Provisions) (Scotland) Act 1968
s18.
Administration and incidence.
General IHT planning.