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A new edition is due, details can be seen here:
Bloomsbury Professional Inheritance Tax 2022/23 isbn 9781526523440

Bloomsbury Professional Inheritance Tax 2021/22


ISBN13: 9781526518477
New Edition ISBN: 9781526523440
Previous Edition ISBN: 9781526514691
Published: October 2021
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £120.00



Despatched in 9 to 11 days.

Also available as

Inheritance Tax 2021/22 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. This essential guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library.

Updates for the 2021/22 edition include:

  • HMRC confirm there will be no overarching reform to Trust taxation
  • HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance
  • IHT thresholds - References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold
  • IHT compliance - A change in HMRC's practice when handling applications for a clearance certificate (form IHT30)
  • Covid-19
  • Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19
  • HMRC confirmed that payments under the coronavirus life assurance scheme are exempt from IHT

Case law – Including:

  • O'Neill v Holland (joint beneficial ownership between co-inhabitants)
  • Fantini v Scrutton & Ors (purported severance of a joint tenancy)
  • Cox (Executors) v HMRC [2020] UKFTT 442 TC (reinforces HMRC stance on on BPR denial for furnished holiday lettings)

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

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

Series: Core Tax Annuals

Bloomsbury Professional Tax Annuals 2022/23: Full Set ISBN 9781526523778
To be published September 2022
Bloomsbury Professional
£600.00
Bloomsbury Professional: Tax Annuals 2022/23: Extended Set ISBN 9781526523792
To be published September 2022
Bloomsbury Professional
£700.00
Bloomsbury Professional: Trusts and Estates 2022/23 ISBN 9781526523525
To be published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional Capital Gains Tax 2022/23 ISBN 9781526523563
To be published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional Income Tax 2022/23 ISBN 9781526523488
To be published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional: VAT 2022/23 (Value Added Tax) ISBN 9781526523655
To be published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional: National Insurance Contributions 2021/22 ISBN 9781526523730
To be published August 2022
Bloomsbury Professional
£120.00
Bloomsbury Professional Corporation Tax 2022/23 ISBN 9781526523600
To be published August 2022
Bloomsbury Professional
£130.00
Bloomsbury Professional Inheritance Tax 2022/23 ISBN 9781526523440
To be published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional: Stamp Taxes 2022/23 ISBN 9781526523693
To be published August 2022
Bloomsbury Professional
£120.00
Bloomsbury Professional Tax Annuals 2021/22: Extended Set ISBN 9781526518682
Published November 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Tax Annuals 2021/22: Full Set ISBN 9781526518637
Published November 2021
Bloomsbury Professional
Out of print
£108.00
(ePub)
Buy
Bloomsbury Professional Trusts and Estates 2021/22 ISBN 9781526518514
Published October 2021
Bloomsbury Professional
£120.00
£108.00
(ePub)
Buy
Bloomsbury Professional Capital Gains Tax 2021/22 ISBN 9781526518590
Published October 2021
Bloomsbury Professional
£120.00
Bloomsbury Professional Trusts and Estates 2021/22 (eBook) ISBN 9781526518521
Published October 2021
Bloomsbury Professional
£108.00
(ePub)
Buy
Bloomsbury Professional National Insurance Contributions 2021/22 (eBook) ISBN 9781526518651
Published October 2021
Bloomsbury Professional
£117.00
(ePub)
Buy
Bloomsbury Professional VAT 2021/22 (Value Added Tax) ISBN 9781526518231
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Corporation Tax 2021/22 (eBook) ISBN 9781526518200
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Corporation Tax 2021/22 ISBN 9781526518194
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional VAT 2021/22 (Value Added Tax) (eBook) ISBN 9781526518248
Published October 2021
Bloomsbury Professional
Out of print
Stamp Taxes 2021/22 ISBN 9781526518552
Published October 2021
Bloomsbury Professional
£130.00
Bloomsbury Professional National Insurance Contributions 2021/22 ISBN 9781526518675
Published October 2021
Bloomsbury Professional
£130.00
Bloomsbury Professional Income Tax 2021/22 (eBook) ISBN 9781526518446
Published October 2021
Bloomsbury Professional
£108.00
(ePub)
Buy
Bloomsbury Professional Income Tax 2021/22 ISBN 9781526518439
Published October 2021
Bloomsbury Professional
£120.00
National Insurance Contributions 2020/21 ISBN 9781526514868
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Corporation Tax 2020/21 ISBN 9781526514530
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional VAT 2020/21 (Value Added Tax) ISBN 9781526514615
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Inheritance Tax 2020/21 ISBN 9781526514691
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Capital Gains Tax 2020/21 ISBN 9781526514660
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Trusts and Estates 2020/21 ISBN 9781526514905
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Income Tax 2020/21 ISBN 9781526514493
Published September 2020
Bloomsbury Professional
Out of print
Stamp Taxes 2020/21 ISBN 9781526514820
Published September 2020
Bloomsbury Professional
Out of print
Land and Buildings Transaction Tax 2017/18 ISBN 9781526500694
Published November 2017
Bloomsbury Professional
£80.00
Land and Buildings Transaction Tax 2017/18 (eBook) ISBN 9781526500700
Published November 2017
Bloomsbury Professional
£72.00
(ePub)
Buy
Land and Buildings Transaction Tax 2016/17 ISBN 9781784513658
Published January 2017
Bloomsbury Professional
Out of print