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Vol 21 No 12 Dec 16/Jan 17

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 7: 2016

The UK Supreme Court Yearbook Volume 7: 2016

Edited by: Daniel Clarry, Christopher Sargeant
Price: £90.00

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This book is now Out of Print.
A new edition was published, see:
Inheritance Tax in Scotland 2015/16 isbn 9781780437897

Inheritance Tax in Scotland 2014/15

ISBN13: 9781780434681
New Edition ISBN: 9781780437897
Previous Edition ISBN: 9781847663450
Published: October 2014
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

This essential guide to inheritance tax provides a clearly structured analysis of the major tax provisions together with the tips and planning techniques you will need to apply them successfully. This is the only text to take full account of the peculiarities of Inheritance Tax in a Scottish context.

Inheritance Tax in Scotland 2014/15 focuses on the day-to-day issues tax advisers frequently encounter in practice. Packed full of useful features including worked examples, diagrams, and common-sense know-how, tax advisers using this essential book will be directed to explanations and answers to key inheritance tax questions and scenarios.

Fully updated to the Finance Act 2014.

Scots Law, Taxation
Scots Law in the IHT context
Lifetime transfers
IHT on death
Valuation of assets
Gifts with reservation of benefit
Trusts: interest in possession
Trusts: non-interest in possession
Exemptions and excluded property
Business property relief and agricultural property relief
Lifetime planning
Wills and estate planning
The family home
Pre-owned assets charge