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Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
Price: £275.00

Lord Denning: Life, Law and Legacy



  


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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Inheritance Tax: Lifetime Transfers and the Death Estate 2023-24 isbn 9781912386819

Inheritance Tax: Lifetime Transfers and the Death Estate 2022-23


ISBN13: 9781912386543
New Edition ISBN: 9781912386819
Previous Edition ISBN: 9781912386345
Published: April 2022
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print



Inheritance Tax - Lifetime Transfers and the Death Estate is a comprehensive guide to all the issues faced in preparing lifetime transfer calculations, calculating the death estate and any related inheritance tax due, and advising clients on the associated inheritance tax issues.

Written in clear, concise language, the book is easy to understand by both seasoned practitioners and those new to the tax. The text is peppered with practical, understandable and relevant examples, and is fully cross referenced to the inheritance tax legislation, HMRC guidance and case law. Essential reading for accountants, solicitors, probate practitioners, drafters of wills, and anyone needing detailed and practical commentary on the law applying to inheritance tax.

The book is structured in the same order as a complex death estate would need to be approached; the lifetime gifting considered first, and then the death estate. In both sections, valuation issues, exemptions and reliefs and other complications are succinctly covered. Extended examples show the practical application of the more complicated issues and areas. Most chapters conclude with a section on pitfalls and practical, realistic tax planning opportunities.<>/p>

New for this edition

  • All examples reviewed and updated as appropriate
  • Case law updates
  • Some additional examples
  • Narrative reviewed and updated as appropriate
  • New section on family investment companies
  • Updated information on Covid, especially re heritage property
  • Updated coverage of rules for exceptional estates (changes after 31 December 2021)
  • Additional chapter on future direction of IHT

Subjects:
Taxation
Contents:
Introduction to IHT
Exempt transfers in life
Excluded property
Relief for business property
Agricultural property relief
Fall-in-value relief
Nil rate bands during life
Interactions with CGT
Lifetime transfers
The residence nil rate band
Lifetime transfers at death
Business and agricultural relief at death
Valuation of assets in the death estate
Post mortem reliefs
Quick succession relief
Other exemptions and reliefs
Gifts to charity
Calculation of the death estate
Gifts with reservation
Pre-owned assets tax
Domicile and deemed domicile
Instruments of variation and disclaimers
Close companies
Spreading provisions
Woodlands
Grossing and double grossing
Heritage property
IHT avoidance (DOTAS, follower notices, APN)
Administration of IHT
Payment of IHT

Series: Claritax General Tax Annuals

Value Added Tax 2023-24 ISBN 9781912386826
Published August 2023
Claritax Books
£115.00
Income Tax 2023-24 ISBN 9781912386789
Published August 2023
Claritax Books
£95.00
Stamp Duty Land Tax 2023-2024 ISBN 9781912386802
Published July 2023
Claritax Books
£95.00
Capital Gains Tax 2023-24 ISBN 9781912386796
Published June 2023
Claritax Books
£85.00
National Insurance Contributions 2023-24 ISBN 9781912386772
Published May 2023
Claritax Books
£85.00
Inheritance Tax: Lifetime Transfers and the Death Estate 2023-24 ISBN 9781912386819
Published May 2023
Claritax Books
£115.00
Value Added Tax 2022-23 ISBN 9781912386581
Published September 2022
Claritax Books
Out of print
National Insurance Contributions 2022-23 ISBN 9781912386574
Published June 2022
Claritax Books
Out of print
Capital Gains Tax 2022-23 ISBN 9781912386635
Published June 2022
Claritax Books
Out of print
Stamp Duty Land Tax 2022-23 ISBN 9781912386642
Published June 2022
Claritax Books
Out of print
Income Tax 2022-23 ISBN 9781912386628
Published May 2022
Claritax Books
Out of print
Capital Gains Tax 2021-22 ISBN 9781912386406
Published September 2021
Claritax Books
Out of print
Stamp Duty Land Tax 2021-22 ISBN 9781912386468
Published June 2021
Claritax Books
Out of print