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Vol 24 No 7 July/August 2019

Book of the Month

Cover of The Law and Practice of International Finance: Set of 9 Volumes

The Law and Practice of International Finance: Set of 9 Volumes

Price: £2235.00

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Bloomsbury Professional Inheritance Tax 2019/20


ISBN13: 9781526509864
Previous Edition ISBN: 9781526505545
Published: June 2019
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £90.00



In stock.

Guides the reader step-by-step through the complexities of this increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth, including lifetime transfers, gifts with reservation of benefit, settled property, and the various exemptions and reliefs.

It provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.

Updated in line with Finance Act 2019 and changes to HMRC guidance.

Updated in line with recent case law, including The Personal Representatives of Grace Joyce Graham (Deceased) v Revenue and Customs (business property relief); Hood v Revenue and Customs [2018] EWCA Civ 2405 (gifts with reservation); Henderson & Ors v Revenue and Customs [2017] UKFTT 556 (TC) and Proles v Kohli [2018] EWHC 767 (Ch) (domicile); Banks v Revenue and Customs [2018] UKFTT 617 (TC) (exemptions).

Subjects:
Taxation
Contents:
Chapter 1 - Inheritance Tax: Introduction
Chapter 2 – Domicile
Chapter 3 – Transferable nil rate bands
Chapter 4 - Lifetime transfers
Chapter 5 - IHT on death
Chapter 6 - Valuation of assets
Chapter 7 - Gifts with reservation of benefit
Chapter 8 – Compliance
Chapter 9 - Trusts: interest in possession
Chapter 10 – Relevant property trusts
Chapter 11 - Exemptions and excluded property
Chapter 12 - Reliefs: General
Chapter 13 - Business property relief and agricultural property relief
Chapter 14 - Lifetime planning
Chapter 15 - Wills and estate planning
Chapter 16 - The family home and residence nil rate band
Chapter 17 - Pre-owned assets
Index

Series: Core Tax Annuals

Bloomsbury Professional Tax Annuals 2019/20: Full Set ISBN 9781526510297
Published August 2019
Bloomsbury Professional
£400.00
Bloomsbury Professional Tax Annuals 2019/20: Extended Set ISBN 9781526510303
Published August 2019
Bloomsbury Professional
£500.00
Bloomsbury Professional Income Tax 2019/20 ISBN 9781526509826
Published July 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional Capital Gains Tax 2019/20 ISBN 9781526509901
Published July 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional Trusts and Estates Tax 2019/20 ISBN 9781526509987
Published July 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional Corporation Tax 2019/20 ISBN 9781526510020
Published June 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional VAT 2019/20 ISBN 9781526509949
Published June 2019
Bloomsbury Professional
£90.00
Core Tax Annuals Extended Set of Eight Volumes 2018/19 ISBN 9781526505996
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Corporation Tax 2018/19 ISBN 9781526505743
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Inheritance Tax 2018/19 ISBN 9781526505545
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Full Set 2018/19 ISBN 9781526505989
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Value Added Tax 2018/19 ISBN 9781526505583
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Capital Gains Tax 2018/19 ISBN 9781526505705
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Income Tax 2018/19 ISBN 9781526505620
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Trusts and Estates 2018/19 ISBN 9781526505668
Published July 2018
Bloomsbury Professional
Out of print
Land and Buildings Transaction Tax 2017/18 (eBook) ISBN 9781526500700
Published November 2017
Bloomsbury Professional
£72.00 + £14.40 VAT
(ePub)
Buy
Land and Buildings Transaction Tax 2017/18 ISBN 9781526500694
Published November 2017
Bloomsbury Professional
£80.00
Land and Buildings Transaction Tax 2016/17 ISBN 9781784513658
Published January 2017
Bloomsbury Professional
Out of print