Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 22 No 1 Jan/Feb 2017

Book of the Month

Cover of Fiduciary Obligations: 40th Anniversary Republication with Additional Essays

Fiduciary Obligations: 40th Anniversary Republication with Additional Essays

Price: £75.99

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


Inheritance Tax in Scotland 2016/17

ISBN13: 9781784511883
Previous Edition ISBN: 9781780437897
Published: January 2017
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £80.00

Despatched in 7 to 9 days.

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 2016/17 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 2016.

Scots Law, Taxation
Overview of Scottish Issues for Inheritance Tax
Chapter 1: Inheritance tax: introduction
Chapter 2: Lifetime transfers
Chapter 3: IHT on death
Chapter 4: Valuation of assets
Chapter 5: Gifts with reservation of benefit
Chapter 6: Compliance
Chapter 7: Trusts: interest in possession
Chapter 8: Relevant property trusts
Chapter 9: Exemptions and excluded property
Chapter 10: Reliefs – General
Chapter 11: Business property relief and agricultural property relief
Chapter 12: Lifetime planning
Chapter 13: Wills and estate planning
Chapter 14: Transferable nil rate bands
Chapter 15: The family home and the residence nil rate band
Chapter 16: Pre-owned assets

Series: Scottish Core Tax Annuals

The Management of Taxes in Scotland 2nd ed ISBN 9781784513610
Published February 2017
Bloomsbury Professional
Scottish Core Tax Annuals 2016/17 Set ISBN 9781784511890
To be published February 2017
Bloomsbury Professional
Trusts and Estates in Scotland 2016/17 ISBN 9781784511876
Published January 2017
Bloomsbury Professional
Scottish Core Tax Annuals 2015/16 Set ISBN 9781780437903
Published January 2016
Bloomsbury Professional
Out of print