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Vol 23 No 1 Jan/Feb 2018

Book of the Month

Cover of The Law of Privilege

The Law of Privilege

Edited by: Bankim Thanki
Price: £195.00

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Secondhand & Out of Print

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Business and Agricultural Property Relief 6th ed isbn 9781780435497

Business and Agricultural Property Relief 5th ed

ISBN13: 9781845923440
New Edition ISBN: 9781780435497
Previous Edition ISBN: 1845925114
Published: June 2011
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

The new, fully updated edition of this practical handbook is devoted exclusively to the complex issues of business property relief, agricultural property relief and woodlands relief.

Each is examined in detail, highlighting the common pitfalls encountered in practice as well as the tax planning opportunities.

Property Law, Taxation, Agricultural Law
1. Introduction
2. Agricultural Property: qualifying property
3. Agricultural property: agricultural value, the rates of relief, occupation and other aspects
4. Agricultural property: areas of particular concern
5. Business property: property qualifying for the relief
6. Business property: the rates of relief, limitation to the relief
7. Relevant business property: exceptions to the relief: excepted assets
8. Relevant business property: aspects of valuation and the treatment of liabilities
9. Relevant business property: exceptions to the relief: 'wholly or mainly holding investments'
10. Clawback
12. Overlap of APR and BPR
13. Tax shelters
14. General planning points
15. Will planning
16. APR and BPR: the new regime
17. Heritage property: what qualifies, undertakings and access
18. Heritage property: application for exemption and variation of undertakings
19. Heritage property: loss of the exemption
20. Heritage property: the regime for relevant property trusts
21. Maintenance funds
22. Compliance
23. Payment of IHT.