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Vol 21 No 10 Oct/Nov 2016

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Criminal Injuries Compensation Claims

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Tolley's Taxwise 2016-17: Part II

Edited by: Donald Pearce-Crump, Chris Erwood

ISBN13: 9780754552802
Previous Edition ISBN: 9780754550914
Published: December 2016
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback, A4
Price: £114.95



Low stock.

The second part of this two-volume set is a highly practical text on how to best approach real-life computations. Coverage includes capital transfer tax, IHT, IT rates, rates for trusts, taxation of estates and more. Worked examples are complemented by detailed explanatory notes and there are step-by-step guidelines on the layout of computations. Plus, full cross-referencing and comprehensive indexing further assist fast, effective research.

Written by tax experts who are renowned not only for their technical skills but also for their ability to make sense of complex subjects.

Required reading for all students in professional tax examinations.

Subjects:
Taxation
Contents:
Abbreviations
Tax rates and thresholds
Summary of provisions of Finance Act 2016 relating to inheritance tax and the taxation of trusts and estates
Inheritance Tax — Personal and Estates — General
1. Inheritance Tax — Introduction, Exemptions
2. Transfer of the Nil-Rate Band
3. Transfer of Value
Potentially Exempt Transfer
Particular Instances
4. Overseas Aspects of Inheritance Tax
5. Gifts Within Seven Years Before Death
6. Date of Payment and Interest, Liability for Tax, Penalties
7. Tax on Death — Simple Example
8. Gifts Inter Vivos
9. Corrective and Supplementary Accounts
10. Instalment Option, Interest on Overdue Tax
11. Valuation of Property — General Provisions
Related property
Sale of Land After Death
Liabilities
12. Valuation of Shares — Sale After Death — Trust Holdings
13. Fall in Value of Gift Before Death and Varying the Terms of a Will
14. Specific Legacy — Exempt and Partly Exempt Residue
15. Legacies and Other Specific Gifts involving Business and Agricultural Property
16. Partially Exempt Residue (Double Grossing)
17. Partially Exempt Residue (Affected by Trust Funds, Business and Agricultural Property Relief)
18. Partially Exempt Residue and Intestacy
19. Associated Operations and Deemed Dispositions
20. Business Property Relief including the Instalment Option
21. Agricultural Property Relief
22. Provision of Information, Notice of Determination, Delivery of accounts
23. Capital Gains Tax and Inheritance Tax: Lifetime Tax Planning
24. Capital Gains and Inheritance Tax: Pre-Death Tax Planning
25. Capital Taxes Interaction
26. Disclosure of Tax Avoidance Schemes
Inheritance Tax — Personal and Estates — Specific Topics
27. Gifts with Reservation
28. Double Charges Regulations
29. Quick Succession Relief
30. Gifts with Reservation of Benefit and Pre-Owned Assets
31. Release of Reservation and Double Charges Relief
32. Simultaneous Death, Survivorship Clauses and Deeds of Variation
33. Domicile
34. Double Taxation Relief
35. Works of Art — Conditional Exemption
36. Close Companies
37. Growing Timber, Consecutive Transfers, Associated Operations and Gifts with Reservation
38. Lower Rate for Substantial Charitable Gifts
Inheritance Tax — Settled Property
39. Will Trusts
40. Inter Vivos and Will Trusts
41. Settled Property — Interest in Possession Before and After Finance Act 2006
42. Quick Succession Relief (with Settled Property and the Lower Rate of Inheritance Tax)
43. Tax on Death — Business Property Relief, Settled Property, Quick Succession Relief
44. Settled Property — Release of Life Interest, Sale of Life Interest
45. Settled Property — Annuities
46. Settled Property — Estate Duty Surviving Spouse Exemption
47. Settled Property — Reversionary Interest
48. Relevant Property Settlement Made Before 27 March 1974
49. Relevant Property Settlement Made After 26 March 1974
50. Relevant Property Settlement — Related Settlements, Property Leaving and Reverting to Settlement
51. Relevant Property Settlement — Added Property
52. Protective Trusts
Lease for Life
Discretionary Settlements Created by Will
53. Tax Planning with Trusts for Minors
54. Age 18-to-25 Trusts Converted From Pre-2006 Accumulation and Maintenance Trusts
55. Age 18-to-25 Trusts Under a Will
56. Relevant Property Settlements — Anti-Fragmentation Rules
57. Excluded Property and Inheritance Tax Computations for Settled Property
Capital Gains Tax for Trustees and Personal Representatives
58. Personal Representatives — Capital Gains Tax
59. Termination of Life Interest and Settlor-Interested Settlements —Capital Gains Tax
60. Entrepreneurs’ Relief for Trustees
61. Non-Resident Trusts — Capital Gains Tax Position
Income Tax and Estates
62. Income of the Administration Period — Basic Example
63. Death and Self-Assessment
Income Tax and Trusts
64. Rates of Tax on Trust Income and Payment of Tax
65. Limited (Life) Interest in Estate — Allocation of Income of the Administration Period
66. Life Interest Trust: Income Tax
67. Trust Income Tax — Bare Trusts and Vulnerable Beneficiary Trusts
68. Settlor-Interested Trusts and Parental Trusts
69. Self-Assessment and Trusts
70. Discretionary Trusts — Rates of Tax
71. Accrued Income, Scrip Dividends, Demergers
72. Discretionary Trusts — Income Tax Treatment of Dividends, Capital Gains Tax and Inheritance Tax
Index

Series: Tolley's Tax Annuals

Tolley's Value Added Tax 2017-18: 2nd edition ISBN 9780754554011
To be published October 2017
LexisNexis Butterworths
£134.95
Tolley's Stamp Taxes 2017-18 ISBN 9780754553854
To be published October 2017
LexisNexis Butterworths
£146.95
Tolley's National Insurance Contributions 2017-18
Edited by: David Heaton
ISBN 9780754553816
To be published September 2017
LexisNexis Butterworths
£134.95
Tolley's Capital Gains Tax 2017-18 ISBN 9780754553694
To be published September 2017
LexisNexis Butterworths
£134.95
Tolley's Income Tax 2017-18 ISBN 9780754553786
To be published September 2017
LexisNexis Butterworths
£134.95
Tolley's National Insurance Contributions 2017-18 + Supplement Set ISBN Z000050728316
To be published September 2017
LexisNexis Butterworths
£160.95
Tolley's Inheritance Tax 2017-18 ISBN 9780754553793
To be published September 2017
LexisNexis Butterworths
£134.95
Tolley's Corporation Tax 2017-18 ISBN 9780754553717
To be published September 2017
LexisNexis Butterworths
£134.95
Tolley's Tax Guide 2017-18 ISBN 9780754553908
To be published August 2017
LexisNexis Butterworths
£97.95
Tolley's VAT Planning 2017-18 ISBN 9780754554042
To be published August 2017
LexisNexis Butterworths
£132.95
Tolley's Tiley & Collison's UK Tax Guide 2017-18 ISBN 9781474303637
To be published July 2017
LexisNexis Butterworths
£159.95
Whillans's Worldwide Taxes 2017-18 ISBN 9781474304313
To be published June 2017
LexisNexis Butterworths
£177.95
Tolley's Tax Data 2017-18: Budget 2017 edition ISBN 9780754553885
To be published June 2017
LexisNexis Butterworths
£77.95
Tolley's Corporation Tax 2017-2018: Post-Budget Supplement & Main Annual ISBN Z000050728235
To be published May 2017
LexisNexis Butterworths
£160.95
Tolley's Capital Gains Tax 2017-2018 Post-Budget Supplement & Main Annual ISBN Z000050728197
To be published May 2017
LexisNexis Butterworths
£160.95
Tolley's Income Tax 2017-18: Post-Budget Supplement & Main Annual ISBN Z000050728294
To be published May 2017
LexisNexis Butterworths
£160.95
Tolley's VAT Cases 2017 ISBN 9780754554035
To be published February 2017
LexisNexis Butterworths
£175.95
Tolley's Tax Cases 2017 ISBN 9780754553861
To be published February 2017
LexisNexis Butterworths
£147.95
Tolley's Taxwise 2016-17: Part 1 ISBN 9780754552796
To be published January 2017
LexisNexis Butterworths
£117.95
Tolley's Estate Planning 2016-17 ISBN 9780754552611
Published December 2016
LexisNexis Butterworths
£137.95
Tolley's International Tax Planning 2016-17 ISBN 9780754552703
Published December 2016
LexisNexis Butterworths
£205.95
Tolley's Property Taxation 2016-17 ISBN 9780754552635
Published December 2016
LexisNexis Butterworths
£135.95
Tolley's Pensions Taxation 2016-17 ISBN 9780754552642
To be published December 2016
LexisNexis Butterworths
£116.95
Tolley's Tax Planning 2016-17 (eBook) ISBN 9780754553182
Published November 2016
LexisNexis Butterworths
£308.95 + £61.79 VAT
(ePub)
Buy
Tolley's Tax Planning 2016-17 (Book & eBook Pack) ISBN Z000050661491
Published November 2016
LexisNexis Butterworths
£386.20 + £39.78 VAT
(ePub)
Buy
Tolley's Tax Planning 2016-17 ISBN 9780754552758
Published November 2016
LexisNexis Butterworths
£308.95
Tolley's UK Taxation of Trusts 2016-17 ISBN 9780754552819
Published November 2016
LexisNexis Butterworths
£141.95
Tolley's Tax Computations 2016-17 ISBN 9780754552666
Published November 2016
LexisNexis Butterworths
£128.95
Tolley's Capital Allowances 2016-17 ISBN 9780754552581
Published November 2016
LexisNexis Butterworths
£128.95
Tolley's National Insurance Contributions 2016-17 + Supplement Set ISBN Z000050654657
Published October 2016
LexisNexis Butterworths
£151.95
Tolley's Capital Gains Tax 2016-17 (eBook) ISBN 9780754553151
Published October 2016
LexisNexis Butterworths
£129.95 + £25.99 VAT
(ePub)
Buy
Tolley's Corporation Tax 2016-17 ISBN 9780754552918
Published October 2016
LexisNexis Butterworths
£129.95
Tolley's Income Tax 2016-17 ISBN 9780754552932
Published October 2016
LexisNexis Butterworths
£129.95
Tolley's National Insurance Contributions 2016-17
Edited by: David Heaton
ISBN 9780754552956
Published October 2016
LexisNexis Butterworths
£129.95
Tolley's Inheritance Tax 2016-17 ISBN 9780754552598
Published October 2016
LexisNexis Butterworths
£129.95
Tolley's Tax Planning for Owner-Managed Businesses 2016-17 ISBN 9780754552734
Published October 2016
LexisNexis Butterworths
£127.95
Tolley's Corporation Tax 2016-17 (Book & eBook Pack) ISBN Z000050661483
Published October 2016
LexisNexis Butterworths
£162.00 + £16.69 VAT
(ePub)
Buy
Tolley's Capital Gains Tax 2016-17 (Book & eBook Pack) ISBN Z000050661440
Published October 2016
LexisNexis Butterworths
£162.00 + £16.69 VAT
(ePub)
Buy
Tolley's Income Tax 2016-17 (Book & eBook Pack) ISBN Z000050661068
Published October 2016
LexisNexis Butterworths
£162.00 + £16.69 VAT
(ePub)
Buy
Tolley's Income Tax 2016-17 (eBook) ISBN 9780754553120
Published October 2016
LexisNexis Butterworths
£129.95 + £25.99 VAT
(ePub)
Buy
Tolley's Corporation Tax 2016-17 (eBook) ISBN 9780754553175
Published October 2016
LexisNexis Butterworths
£129.95 + £25.99 VAT
(ePub)
Buy
Tolley's Value Added Tax 2016-17: 2nd edition (eBook) ISBN 9780754553168
Published October 2016
LexisNexis Butterworths
£129.95 + £25.99 VAT
(ePub)
Buy
Tolley's Tax Guide 2016-17 (Book & eBook Pack) ISBN Z00005066105X
Published October 2016
LexisNexis Butterworths
£117.40 + £12.09 VAT
(ePub)
Buy
Tolley's Value Added Tax 2016-17: 2nd edition ISBN 9780754552826
Published October 2016
LexisNexis Butterworths
£129.95
Tolley's Tax Guide 2016-17 ISBN 9780754552697
Published October 2016
LexisNexis Butterworths
£93.95
Tolley's Capital Gains Tax 2016-17 ISBN 9780754552895
Published October 2016
LexisNexis Butterworths
£129.95
Tolley's Tax Data 2016-17: Finance Act 2016 edition ISBN 9780754552680
Published October 2016
LexisNexis Butterworths
£74.95
Tolley's Stamp Taxes 2016-17 ISBN 9780754552659
Published October 2016
LexisNexis Butterworths
£141.95
Tolley's Tax Guide 2016-17 (eBook) ISBN 9780754553113
Published October 2016
LexisNexis Butterworths
£93.95 + £18.79 VAT
(ePub)
Buy
Tolley's National Insurance Contributions 2016-17 (eBook)
Edited by: David Heaton
ISBN 9780754553144
Published October 2016
LexisNexis Butterworths
£129.95 + £25.99 VAT
(ePub)
Buy
Tolley's National Insurance Contributions 2016-17 (Book & eBook Pack)
Edited by: David Heaton
ISBN Z000050661084
Published October 2016
LexisNexis Butterworths
£162.00 + £16.69 VAT
(ePub)
Buy
Tolley's Inheritance Tax 2016-17 (eBook) ISBN 9780754553137
Published October 2016
LexisNexis Butterworths
£129.95 + £25.99 VAT
(ePub)
Buy
Tolley's Inheritance Tax 2016-17 (Book & eBook Pack) ISBN Z000050661076
Published October 2016
LexisNexis Butterworths
£162.00 + £16.69 VAT
(ePub)
Buy
Tolley's Expatriate Tax Planning 2016-17 ISBN 9780754552628
Published September 2016
LexisNexis Butterworths
£168.95
Tolley's Tiley & Collison's UK Tax Guide 2016-17 ISBN 9781474300155
Published September 2016
LexisNexis Butterworths
£154.95
Tolley's VAT Planning 2016-17 ISBN 9780754552857
Published August 2016
LexisNexis Butterworths
£127.95
Whillans's Worldwide Taxes 2016-17 ISBN 9781474300193
Published June 2016
LexisNexis Butterworths
£170.95
Tolley's Tax Data 2016-17: Budget 2016 Edition ISBN 9780754552673
Published June 2016
LexisNexis Butterworths
£74.95
£154.95
Tolley's Capital Gains Tax 2016-2017 Post-Budget Supplement & Main Annual ISBN Z000050652026
Published May 2016
LexisNexis Butterworths
£154.95
Tolley's Income Tax 2016-17: Post-Budget Supplement & Main Annual ISBN Z000050654649
Published May 2016
LexisNexis Butterworths
£154.95
Tolley's Value Added Tax 2016-17 1st & 2nd Editions ISBN 9780754552833
Published April 2016
LexisNexis Butterworths
£190.95
Tolley's VAT Cases 2016 ISBN 9780754552840
Published February 2016
LexisNexis Butterworths
£168.95
Tolley's Tax Cases 2016 ISBN 9780754552741
Published February 2016
LexisNexis Butterworths
£141.95
Tolley's Tax Planning 2015-16 (Book & eBook Pack) ISBN Z000050635563
Published November 2015
LexisNexis Butterworths
Out of print
Tolley's International Tax Planning 2015-16 ISBN 9780754550839
Published November 2015
LexisNexis Butterworths
Out of print
Tolley's Taxwise 2015-16: Part 1 ISBN 9780754550907
Published November 2015
LexisNexis Butterworths
Out of print
Tolley's Property Taxation 2015-16 ISBN 9780754550761
Published November 2015
LexisNexis Butterworths
Out of print
Tolley's Estate Planning 2015-16 ISBN 9780754550679
Published November 2015
LexisNexis Butterworths
Out of print
Tolley's Tax Planning 2015-16 ISBN 9780754550976
Published November 2015
LexisNexis Butterworths
Out of print
Tolley's Tax Planning 2015-16 (eBook) ISBN 9780754551959
Published November 2015
LexisNexis Butterworths
Out of print
Tolley's Taxwise 2015-16: Part II ISBN 9780754550914
Published October 2015
LexisNexis Butterworths
Out of print
Tolley's Value Added Tax 2015-16: 2nd edition (eBook) ISBN 9780754551935
Published October 2015
LexisNexis Butterworths
Out of print
Tolley's Value Added Tax 2015-16: 2nd edition (Book & eBook Pack) ISBN Z000050635539
Published October 2015
LexisNexis Butterworths
Out of print
Tolley's Value Added Tax 2015-16: 2nd edition ISBN 9780754550938
Published October 2015
LexisNexis Butterworths
Out of print
Tolley's Tax Planning for Owner-Managed Businesses 2015-16 ISBN 9780754550860
Published October 2015
LexisNexis Butterworths
Out of print
Tolley's UK Taxation of Trusts 2015-16 ISBN 9780754550921
Published October 2015
LexisNexis Butterworths
Out of print
Tolley's Pensions Taxation 2015-16 ISBN 9780754550778
Published October 2015
LexisNexis Butterworths
£111.95
Tolley's Capital Gains Tax 2015-16 (Book & eBook Pack) ISBN Z000050635520
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's Inheritance Tax 2015-16 ISBN 9780754550693
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2015-16 (eBook) ISBN 9780754551928
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2015-16 (eBook)
Edited by: David Heaton
ISBN 9780754551911
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's Corporation Tax 2015-16 (Book & eBook Pack) ISBN Z000050635555
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's Inheritance Tax 2015-16 (Book & eBook Pack) ISBN Z000050635504
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's Inheritance Tax 2015-16 (eBook) ISBN 9780754551904
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2015-16 (Book & eBook Pack)
Edited by: David Heaton
ISBN Z000050635512
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's Corporation Tax 2015-16 (eBook) ISBN 9780754551942
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2015-16
Edited by: David Heaton
ISBN 9780754550747
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2015-16 + Supplement Set ISBN Z00005061938X
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's Corporation Tax 2015-16 ISBN 9780754550655
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2015-16 ISBN 9780754550631
Published September 2015
LexisNexis Butterworths
Out of print
Tolley's Income Tax 2015-16: Post-Budget Supplement & Main Annual ISBN Z000050619401
Published May 2015
LexisNexis Butterworths
Out of print
Tolley's VAT Cases 2015 ISBN 9780754550952
Published February 2015
LexisNexis Butterworths
£161.95
Tolley's Tax Planning 2014-15 (Book & eBook Pack)
Edited by: Robin Farrow
ISBN Z00005060319X
Published November 2014
LexisNexis Butterworths
Out of print
Tolley's Tax Planning 2014-15 (eBook)
Edited by: Robin Farrow
ISBN 9780754550006
Published November 2014
LexisNexis Butterworths
Out of print
Tolley's Taxwise 2014-15: Part 1 ISBN 9780754549499
Published October 2014
LexisNexis Butterworths
Out of print
£117.95
Tolley's Value Added Tax 2014-15: 2nd edition (eBook) ISBN 9780754549758
Published September 2014
LexisNexis Butterworths
Out of print
Tolley's Value Added Tax 2014-15: 2nd edition (Book & eBook Pack) ISBN Z000050597750
Published September 2014
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2014-15 (eBook) ISBN 9780754549734
Published September 2014
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2014-15 (Book & eBook Pack) ISBN Z000050597726
Published September 2014
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2014-15 (eBook)
Edited by: David Heaton
ISBN 9780754549727
Published September 2014
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2014-15
Edited by: David Heaton
ISBN 9780754549314
Published September 2014
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2014-15 (Book & eBook Pack)
Edited by: David Heaton
ISBN Z00005059767X
Published September 2014
LexisNexis Butterworths
Out of print
Tolley's Corporation Tax 2014-15 (Book & eBook Pack) ISBN Z000050597769
Published September 2014
LexisNexis Butterworths
Out of print
Tolley's Corporation Tax 2014-15 (eBook) ISBN 9780754549765
Published September 2014
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2014-15 + Supplement Set ISBN Z000050595901
Published September 2014
LexisNexis Butterworths
Out of print
Tolley's Partnership Taxation ISBN 9780754541776
Published December 2012
LexisNexis Butterworths
£110.20
Publication Abandoned
Publication Abandoned