CiNii 図書 - Tolley's inheritance tax

This comprehensive guide is your vital point of reference for accessible, accurate information on liabilities, tax mitigation and compliance. Tolley's Inheritance Tax is a practical work including many worked examples to clarify the legislation where there are computations involved, with commentary in the form of notes to the examples to help explain complex points. Also, further additional forms are added this year as well as additional Working Case Studies to make this edition even more practical.

"Contents include: Updated case studies Worked examples updated to reflect FA 2002 rate changes Relevant forms and precedents including IHT 200 Relevant IHT cases summarised Internet site cross- references for further research Cross- references to Revenue Manuals and other sources"

This comprehensive guide is your vital point of reference for accessible, accurate information on liabilities, tax mitigation and compliance. "Tolley's Inheritance Tax" is a practical work including many worked examples to clarify the legislation where there are computations involved, with commentary in the form of notes to the examples to help explain complex points. Also, further updated forms are added this year as well as additional working case studies to make this edition even more practical.

"Contents include: Updated case studies Worked examples updated to reflect FA 2003 rate changes Relevant forms and precedents including IHT 200 and new IHT 100 Relevant IHT cases summarised Internet site cross- references for further research Cross- references to Revenue Manuals and other sources"

This comprehensive guide is your vital point of reference for accessible, accurate information on liabilities, tax mitigation and compliance. "Tolley's Inheritance Tax" is a practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points. Also, further updated forms are added this year as well as additional Working Case Studies to make this edition even more practical.

"iii About this Sectionvii Abbreviations and ReferencesCHAPTER1 Introduction and Basic Principles2 Accounts and Returns3 Accumulation and Maintenance Trusts4 Administration and Collection5 Agricultural Property6 Anti-Avoidance7 Business Property8 Calculation of Tax9 Capital Gains Tax10 Chargeable Transfer11 Charities12 Close Companies13 Connected Persons14 Deeds Varying Dispositions on Death15 Determinations and Appeals16 Diplomatic Immunity17 Domicile18 Double Taxation Relief19 Estate20 Excluded Property21 Exempt Transfers22 Gifts with Reservation23 HMRC Extra-Statutory Concessions24 HMRC Press Releases25 HMRC Statements of Practice26 Interest in Possession27 Interest on Tax28 Land29 Liability for Tax30 Life Assurance Policies and Annuities31 Lifetime Transfers32 Mutual Transfers33 National Heritage34 Partnerships35 Payment of Tax36 Penalties37 Pension Schemes38 Potentially Exempt Transfers39 Protective Trusts40 Quick Succession Relief41 Rates of Tax42 Settlements -- General43 Settlements with Interests in Possession44 Settlements without Interests in Possession45 Shares and Securities46 Situs47 Time Limits48 Time of Disposition49 Transfer of Value50 Transfers on Death51 Transfers Within Seven Years Before Death52 Transitional Provisions53 Trusts for Disabled Persons54 Trusts for Employees55 Valuation56 Voidable Transfers57 Woodlands58 Working Case Study59 Case summaries60 IHT Newsletter and Tax Bulletin extracts61 Finance Act 2005 -- Summary of IHT Provisions62 Table of Cases63 Table of Statutes (and Statutory Instruments)64 Index"

(Publication first marked as out of print 12/09/07) This comprehensive guide is your vital point of reference for accessible, accurate information on liabilities, tax mitigation and compliance. "Tolley's Inheritance Tax" is a practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points. With so many changes relating to Inheritance Tax in 2006, a new edition of this up to date book is a must for practitioners. The 2006-7 edition will include much new material including: commentary and examples on the new regime regarding the taxation of trusts including a new chapter on 'Trusts for Bereaved Minors'; anti-avoidance measures regarding a purchase of an interest in a foreign trust; and, new case study regarding mitigation of IHT where an individual's main asset is their private residence.

"1. Introduction and Basic Principles
2. Accounts and Returns
3. Accumulation and Maintenance Trusts
4. Administration and Collection
5. Agricultural Property
6. Anti-Avoidance
7. Business Property
8. Calculation of Tax
9. Capital Gains Tax
10. Chargeable Transfer
11. Charities
12. Close Companies
13. Connected Persons
14. Deeds Varying Dispositions on Death
15. Determinations and Appeals
16. Diplomatic Immunity
17. Domicile
18. Double Taxation Relief
19. Estate
20. Excluded Property
21. Exempt Transfers
22. Gifts with Reservation
23. HMRC Extra-Statutory Concessions
24. HMRC Press Releases
25. HMRC Statements of Practice
26. Interest in Possession
27. Interest on Tax
28. Land
29. Liability for Tax
30. Life Assurance Policies and Annuities
31. Lifetime Transfers
32. Mutual Transfers
33. National Heritage
34. Partnerships
35. Payment of Tax
36. Penalties
37. Pension Schemes
38. Potentially Exempt Transfers
39. Protective Trusts
40. Quick Succession Relief
41. Rates of Tax
42. Settlements -- General
43. Settlements with Interests in Possession
44. Settlements without Interests in Possession
45. Shares and Securities
46. Situs
47. Time Limits
48. Time of Disposition
49. Transfer of Value
50. Transfers on Death
51. Transfers Within Seven Years Before Death
52. Transitional Provisions
53. Trusts for Disabled Persons
54. Trusts for Employees
55. Valuation
56. Voidable Transfers
57. Woodlands
58. Working Case Study
59. Case summaries
60. IHT Newsletter and Tax Bulletin extracts
61. Finance Act 2005 -- Summary of IHT Provisions
62. Table of Cases
63. Table of Statutes (and Statutory Instruments)
64. Index"

This comprehensive guide is your vital point of reference for accessible, accurate information on liabilities, tax mitigation and compliance. "Tolley's Inheritance Tax" is a practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points. With big changes to IHT announced in the PBR, a new edition of this up-to-date book is a must for practitioners.With the spotlight firmly on inheritance tax in recent times, it's more important than ever that you are aware of the full implications of changes including the transferability of the nil rate band on death affecting married couples and those in civil partnerships. Particular examples of the effects of this new legislation are included in the book highlighting potential problems and planning areas. Commentary on latest cases and other Finance Act 2008 changes are also included.

1. Introduction and Basic Principles
2. Accounts and Returns
3. Accumulation and Maintenance Trusts
4. Administration and Collection
5. Agricultural Property
6. Anti-Avoidance
7. Business Property
8. Calculation of Tax
9. Capital Gains Tax
10. Chargeable Transfer
11. Charities
12. Close Companies
13. Connected Persons
14. Deeds Varying Dispositions on Death
15. Determinations and Appeals
16. Diplomatic Immunity
17. Domicile
18. Double Taxation Relief
19. Estate
20. Excluded Property
21. Exempt Transfers
22. Gifts with Reservations
23. HMRC Extra-Statutory Concessions
24. HMRC Press Releases
25. HMRC Statements of Practice
26. Interest in Possession
27. Interest on Tax
28. Land
29. Liability for Tax
30. Life Assurance Policies and Annuities
31. Lifetime Transfers
32. Mutual Transfers
33. National Heritage
34. Partnerships
35. Payment of Tax
36. Penalties
37. Pension Schemes
38. Potentially Exempt Transfers
39. Protective Trusts
40. Quick Succession Relief
41. Rates of Tax
42. Settlements - General
43. Settlements with Interests in Possession
44. Settlements without Interests in Possession
45. Shares and Securities
46. Situs
47. Time Limits
48. Time of Disposition
49. Transfer of Value
50. Transfers on Death
51. Transfers Within Seven Years Before Death
52. Transitional Provisions
53. Trusts for Disabled Persons
54. Trusts for Employees
55. Valuation
56. Voidable Transfers
57. Woodlands
58. Working Case Study
59. Case summaries
60. IHT Newsletter and Tax Bulletin extracts
61. Finance Act 2005 - Summary of IHT Provisions
62. Table of Cases
63. Table of Statutes (and Statutory Instruments)
64. Index.

This comprehensive guide is your vital point of reference for accessible, accurate information on IHT liabilities, tax mitigation and compliance. "Tolley's Inheritance Tax" is a practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points.

"1. Introduction and Basic Principles
2. Accounts and Returns
3. Accumulation and Maintenance Trusts
4. Administration and Collection
5. Agricultural Property
6. Anti-Avoidance
7. Business Property
8. Calculation of Tax
9. Capital Gains Tax
10. Chargeable Transfer
11. Charities
12. Close Companies
13. Connected Persons
14. Deeds Varying Dispositions on Death
15. Determinations and Appeals
16. Diplomatic Immunity
17. Domicile
18. Double Taxation Relief
19. Estate
20. Excluded Property
21. Exempt Transfers
22. Gifts with Reservation
23. HMRC Extra-Statutory Concessions
24. HMRC Press Releases
25. HMRC Statements of Practice
26. Interest in Possession
27. Interest on Tax
28. Land
29. Liability for Tax
30. Life Assurance Policies and Annuities
31. Lifetime Transfers
32. Mutual Transfers
33. National Heritage
34. Partnerships
35. Payment of Tax
36. Penalties
37. Pension Schemes
38. Potentially Exempt Transfers
39. Protective Trusts
40. Quick Succession Relief
41. Rates of Tax
42. Settlements -- General
43. Settlements with Interests in Possession
44. Settlements without Interests in Possession
45. Shares and Securities
46. Situs
47. Time Limits
48. Time of Disposition
49. Transfer of Value
50. Transfers on Death
51. Transfers Within Seven Years Before Death
52. Transitional Provisions
53. Trusts for Disabled Persons
54. Trusts for Employees
55. Valuation
56. Voidable Transfers
57. Woodlands
58. Working Case Study
59. Case summaries
60. IHT Newsletter and Tax Bulletin extracts
61. Finance Act 2005 -- Summary of IHT Provisions
62. Table of Cases
63. Table of Statutes (and Statutory Instruments)
64. Index"

This comprehensive guide is your vital point of reference for accessible, accurate information on IHT liabilities, tax mitigation and compliance. "Tolley's Inheritance Tax" is a practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points. This title will also be available as an eBook.

"1. Introduction and Basic Principles
2. Accounts and Returns
3. Accumulation and Maintenance Trusts
4. Administration and Collection
5. Agricultural Property
6. Anti-Avoidance
7. Business Property
8. Calculation of Tax
9. Capital Gains Tax
10. Chargeable Transfer
11. Charities
12. Close Companies
13. Connected Persons
14. Deeds Varying Dispositions on Death
15. Determinations and Appeals
16. Diplomatic Immunity
17. Domicile
18. Double Taxation Relief
19. Estate
20. Excluded Property
21. Exempt Transfers
22. Gifts with Reservation
23. HMRC Extra-Statutory Concessions
24. HMRC Press Releases
25. HMRC Statements of Practice
26. Interest in Possession
27. Interest on Tax
28. Land
29. Liability for Tax
30. Life Assurance Policies and Annuities
31. Lifetime Transfers
32. Mutual Transfers
33. National Heritage
34. Partnerships
35. Payment of Tax
36. Penalties
37. Pension Schemes
38. Potentially Exempt Transfers
39. Protective Trusts
40. Quick Succession Relief
41. Rates of Tax
42. Settlements -- General
43. Settlements with Interests in Possession
44. Settlements without Interests in Possession
45. Shares and Securities
46. Situs
47. Time Limits
48. Time of Disposition
49. Transfer of Value
50. Transfers on Death
51. Transfers Within Seven Years Before Death
52. Transitional Provisions
53. Trusts for Disabled Persons
54. Trusts for Employees
55. Valuation
56. Voidable Transfers
57. Woodlands
58. Working Case Study
59. Case summaries
60. IHT Newsletter and Tax Bulletin extracts
61. Finance Act 2005 -- Summary of IHT Provisions
62. Table of Cases
63. Table of Statutes (and Statutory Instruments)
64. Index"

This comprehensive guide is your vital point of reference for accessible, accurate information on IHT liabilities, tax mitigation and compliance. Tolley's Inheritance Tax is a practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points.

1. Introduction and Basic Principles
2. Accounts and Returns
3. Accumulation and Maintenance Trusts
4. Administration and Collection
5. Agricultural Property
6. Anti-Avoidance
7. Business Property
8. Calculation of Tax
9. Capital Gains Tax
10. Chargeable Transfer
11. Charities
12. Close Companies
13. Connected Persons
14. Deeds Varying Dispositions on Death
15. Determinations and Appeals
16. Diplomatic Immunity
17. Domicile
18. Double Taxation Relief
19. Estate
20. Excluded Property
21. Exempt Transfers
22. Gifts with Reservation
23. HMRC Extra-Statutory Concessions
24. HMRC Press Releases
25. HMRC Statements of Practice
26. Interest in Possession
27. Interest on Tax
28. Land
29. Liability for Tax
30. Life Assurance Policies and Annuities
31. Lifetime Transfers
32. Mutual Transfers
33. National Heritage
34. Partnerships
35. Payment of Tax
36. Penalties
37. Pension Schemes
38. Potentially Exempt Transfers
39. Protective Trusts
40. Quick Succession Relief
41. Rates of Tax
42. Settlements - General
43. Settlements with Interests in Possession
44. Settlements without Interests in Possession
45. Shares and Securities
46. Situs
47. Time Limits
48. Time of Disposition
49. Transfer of Value
50. Transfers on Death
51. Transfers Within Seven Years Before Death
52. Transitional Provisions
53. Trusts for Disabled Persons
54. Trusts for Employees
55. Valuation
56. Voidable Transfers
57. Woodlands
58. Working Case Study
59. Case summaries
60. IHT Newsletter and Tax Bulletin extracts
61. Finance Act 2005 - Summary of IHT Provisions
62. Table of Cases
63. Table of Statutes (and Statutory Instruments)
64. Index

This comprehensive guide is your vital point of reference for accessible, accurate information on IHT liabilities, tax mitigation and compliance. Tolley's Inheritance Tax is a practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points.

1. Introduction and Basic Principles
2. Accounts and Returns
3. Accumulation and Maintenance Trusts
4. Administration and Collection
5. Agricultural Property
6. Anti-Avoidance
7. Business Property
8. Calculation of Tax
9. Capital Gains Tax
10. Chargeable Transfer
11. Charities
12. Close Companies
13. Connected Persons
14. Deeds Varying Dispositions on Death
15. Determinations and Appeals
16. Diplomatic Immunity
17. Domicile
18. Double Taxation Relief
19. Estate
20. Excluded Property
21. Exempt Transfers
22. Gifts with Reservation
23. HMRC Extra-Statutory Concessions
24. HMRC Press Releases
25. HMRC Statements of Practice
26. Interest in Possession
27. Interest on Tax
28. Land
29. Liability for Tax
30. Life Assurance Policies and Annuities
31. Lifetime Transfers
32. Mutual Transfers
33. National Heritage
34. Partnerships
35. Payment of Tax
36. Penalties
37. Pension Schemes
38. Potentially Exempt Transfers
39. Protective Trusts
40. Quick Succession Relief
41. Rates of Tax
42. Settlements - General
43. Settlements with Interests in Possession
44. Settlements without Interests in Possession
45. Shares and Securities
46. Situs
47. Time Limits
48. Time of Disposition
49. Transfer of Value
50. Transfers on Death
51. Transfers Within Seven Years Before Death
52. Transitional Provisions
53. Trusts for Disabled Persons
54. Trusts for Employees
55. Valuation
56. Voidable Transfers
57. Woodlands
58. Working Case Study
59. Case summaries
60. IHT Newsletter and Tax Bulletin extracts
61. Finance Act 2005 - Summary of IHT Provisions
62. Table of Cases
63. Table of Statutes (and Statutory Instruments)
64. Index.

The updated edition of this esteemed Tolley's tax title contains must-have coverage of IHT liabilities, tax mitigation and compliance. Useful worked examples clarify legislation and help you translate theory into practice. Accuracy is guaranteed with expert commentary by Malcolm Gunn. Routine and complex topics are explored from multiple perspectives, ensuring you have a complete view of IHT's expansive landscape.

1. Introduction and Basic Principles
2. Accounts and Returns
3. Accumulation and Maintenance Trusts
4. Administration and Collection
5. Agricultural Property
6. Anti-Avoidance
7. Business Property
8. Calculation of Tax
9. Capital Gains Tax
10. Chargeable Transfer
11. Charities
12. Close Companies
13. Connected Persons
14. Deeds Varying Dispositions on Death
15. Determinations and Appeals
16. Diplomatic Immunity
17. Domicile
18. Double Taxation Relief
19. Estate
20. Excluded Property
21. Exempt Transfers
22. Gifts with Reservation
23. HMRC Extra-Statutory Concessions
24. HMRC Press Releases
25. HMRC Statements of Practice
26. Interest in Possession
27. Interest on Tax
28. Land
29. Liability for Tax
30. Life Assurance Policies and Annuities
31. Lifetime Transfers
32. Mutual Transfers
33. National Heritage
34. Partnerships
35. Payment of Tax
36. Penalties
37. Pension Schemes
38. Potentially Exempt Transfers
39. Protective Trusts
40. Quick Succession Relief
41. Rates of Tax
42. Settlements - General
43. Settlements with Interests in Possession
44. Settlements without Interests in Possession
45. Shares and Securities
46. Situs
47. Time Limits
48. Time of Disposition
49. Transfer of Value
50. Transfers on Death
51. Transfers Within Seven Years Before Death
52. Transitional Provisions
53. Trusts for Disabled Persons
54. Trusts for Employees
55. Valuation
56. Voidable Transfers
57. Woodlands
58. Working Case Study
59. Case summaries
60. IHT Newsletter and Tax Bulletin extracts
61. Finance Act 2005 - Summary of IHT Provisions
62. Table of Cases
63. Table of Statutes (and Statutory Instruments)
64. Index.

The updated edition of this esteemed Tolley's tax title contains must-have coverage of IHT liabilities, tax mitigation and compliance. Useful worked examples clarify legislation and help you translate theory into practice. Accuracy is guaranteed with expert commentary by Malcolm Gunn. Routine and complex topics are explored from multiple perspectives, ensuring you have a complete view of IHT's expansive landscape.

1. Introduction and Basic Principles
2. Accounts and Returns
3. Accumulation and Maintenance Trusts
4. Administration and Collection
5. Agricultural Property
6. Anti-Avoidance
7. Business Property
8. Calculation of Tax
9. Capital Gains Tax
10. Chargeable Transfer
11. Charities
12. Close Companies
13. Connected Persons
14. Deeds Varying Dispositions on Death
15. Determinations and Appeals
16. Diplomatic Immunity
17. Domicile
18. Double Taxation Relief
19. Estate
20. Excluded Property
21. Exempt Transfers
22. Gifts with Reservation
23. HMRC Extra-Statutory Concessions
24. HMRC Press Releases
25. HMRC Statements of Practice
26. Interest in Possession
27. Interest on Tax
28. Land
29. Liability for Tax
30. Life Assurance Policies and Annuities
31. Lifetime Transfers
32. Mutual Transfers
33. National Heritage
34. Partnerships
35. Payment of Tax
36. Penalties
37. Pension Schemes
38. Potentially Exempt Transfers
39. Protective Trusts
40. Quick Succession Relief
41. Rates of Tax
42. Settlements - General
43. Settlements with Interests in Possession
44. Settlements without Interests in Possession
45. Shares and Securities
46. Situs
47. Time Limits
48. Time of Disposition
49. Transfer of Value
50. Transfers on Death
51. Transfers Within Seven Years Before Death
52. Transitional Provisions
53. Trusts for Disabled Persons
54. Trusts for Employees
55. Valuation
56. Voidable Transfers
57. Woodlands
58. Working Case Study
59. Case summaries
60. IHT Newsletter and Tax Bulletin extracts
61. Finance Act - Summary of IHT Provisions
62. Table of Cases
63. Table of Statutes (and Statutory Instruments)
64. Index

The updated edition of this esteemed Tolley's tax title contains must-have coverage of IHT liabilities, tax mitigation and compliance. Useful worked examples clarify legislation and help you translate theory into practice. Accuracy is guaranteed with expert commentary by Malcolm Gunn. Routine and complex topics are explored from multiple perspectives, ensuring you have a complete view of IHT's expansive landscape.

1. Introduction and Basic Principles
2. Accounts and Returns
3. Accumulation and Maintenance Trusts
4. Administration and Collection
5. Agricultural Property
6. Anti-Avoidance
7. Business Property
8. Calculation of Tax
9. Capital Gains Tax
10. Chargeable Transfer
11. Charities
12. Close Companies
13. Connected Persons
14. Deeds Varying Dispositions on Death
15. Determinations and Appeals
16. Diplomatic Immunity
17. Domicile
18. Double Taxation Relief
19. Estate
20. Excluded Property
21. Exempt Transfers
22. Gifts with Reservation
23. HMRC Extra-Statutory Concessions
24. HMRC Press Releases
25. HMRC Statements of Practice
26. Interest in Possession
27. Interest on Tax
28. Land
29. Liability for Tax
30. Life Assurance Policies and Annuities
31. Lifetime Transfers
32. Mutual Transfers
33. National Heritage
34. Partnerships
35. Payment of Tax
36. Penalties
37. Pension Schemes
38. Potentially Exempt Transfers
39. Protective Trusts
40. Quick Succession Relief
41. Rates of Tax
42. Settlements - General
43. Settlements with Interests in Possession
44. Settlements without Interests in Possession
45. Shares and Securities
46. Situs
47. Time Limits
48. Time of Disposition
49. Transfer of Value
50. Transfers on Death
51. Transfers Within Seven Years Before Death
52. Transitional Provisions
53. Trusts for Disabled Persons
54. Trusts for Employees
55. Valuation
56. Voidable Transfers
57. Woodlands
58. Working Case Study
59. Case summaries
60. IHT Newsletter and Tax Bulletin extracts
61. Finance Act 2005 - Summary of IHT Provisions
62. Table of Cases
63. Table of Statutes (and Statutory Instruments)
64. Index

The updated edition of this esteemed Tolley's tax title contains must-have coverage of IHT liabilities, tax mitigation and compliance. Useful worked examples clarify legislation and help you translate theory into practice. Accuracy is guaranteed with expert commentary by Malcolm Gunn. Routine and complex topics are explored from multiple perspectives, ensuring you have a complete view of IHT's expansive landscape.

1 Introduction and Basic Principles 2 Accounts and Returns 3 Administration and Collection 4 Agricultural Property 5 Anti-Avoidance 6 Business Property 7 Calculation of Tax 8 Capital Gains Tax 9 Chargeable Transfer 10 Charities 11 Close Companies 12 Connected Persons 13 Deeds of Variation and Disclaimers 14 Determinations and Appeals 15 Diplomatic Immunity 16 Domicile 17 Double Charges Reliefs 18 Double Taxation Relief 19 Estate 20 Excluded Property 21 Exempt Transfers 22 Gifts with Reservation 23 HMRC Extra-Statutory Concessions 24 HMRC Press Releases 25 HMRC Statements of Practice 26 Inheritance Tax Planning 27 Interest in Possession 28 Interest on Tax 29 Land 30 Liability for Tax 31 Life Assurance Policies and Annuities 32 Lifetime Transfers 33 National Heritage 34 Partnerships 35 Payment of Tax 36 Penalties 37 Pension Schemes 38 Potentially Exempt Transfers 39 Quick Succession Relief 40 Rates of Tax 41 Settlements - General 42 Settlements with Interests in Possession 43 Settlements: Discretionary Trusts and other Trusts of Relevant Property 44 Settlements: Accumulation and Maintenance Trusts 45 Settlements: Interests held on Protective Trusts 46 Settlements: Trusts for Bereaved Minors and 'Age 18-25 trusts' 47 Settlements: Trusts for Disabled Persons 48 Shares and Securities 49 Situs 50 Time Limits 51 Transfer of Value 52 Transfers on Death 53 Transfers Within Seven Years Before Death 54 Transitional Provisions 55 Trusts for Employees 56 Valuation 57 Woodlands 58 Tax Cases 59 Table of Statutes 60 Table of Statutory Instruments 61 Table of Cases 62 Index

The updated edition of this esteemed Tolley's tax title contains must-have coverage of IHT liabilities, tax mitigation and compliance. Useful worked examples clarify legislation and help you translate theory into practice. Accuracy is guaranteed with expert commentary by Malcolm Gunn. Routine and complex topics are explored from multiple perspectives, ensuring you have a complete view of IHT's expansive landscape.

1 Introduction and Basic Principles 2 Accounts and Returns 3 Administration and Collection 4 Agricultural Property 5 Anti-Avoidance 6 Business Property 7 Calculation of Tax 8 Capital Gains Tax 9 Chargeable Transfer 10 Charities 11 Close Companies 12 Connected Persons 13 Deeds of Variation and Disclaimers 14 Determinations and Appeals 15 Diplomatic Immunity 16 Domicile 17 Double Charges Reliefs 18 Double Taxation Relief 19 Estate 20 Excluded Property 21 Exempt Transfers 22 Gifts with Reservation 23 HMRC Extra-Statutory Concessions 24 HMRC Press Releases 25 HMRC Statements of Practice 26 Inheritance Tax Planning 27 Interest in Possession 28 Interest on Tax 29 Land 30 Liability for Tax 31 Life Assurance Policies and Annuities 32 Lifetime Transfers 33 National Heritage 34 Partnerships 35 Payment of Tax 36 Penalties 37 Pension Schemes 38 Potentially Exempt Transfers 39 Quick Succession Relief 40 Rates of Tax 41 Settlements - General 42 Settlements with Interests in Possession 43 Settlements: Discretionary Trusts and other Trusts of Relevant Property 44 Settlements: Accumulation and Maintenance Trusts 45 Settlements: Interests held on Protective Trusts 46 Settlements: Trusts for Bereaved Minors and 'Age 18-25 trusts' 47 Settlements: Trusts for Disabled Persons 48 Shares and Securities 49 Situs 50 Time Limits 51 Transfer of Value 52 Transfers on Death 53 Transfers Within Seven Years Before Death 54 Transitional Provisions 55 Trusts for Employees 56 Valuation 57 Woodlands 58 Tax Cases 59 Finance Act 2015 - summary of IHT provisions 60 Table of Statutes 61 Table of Statutory Instruments 62 Table of Cases 63 Index

The updated edition of this esteemed Tolley's tax title contains must-have coverage of IHT liabilities, tax mitigation and compliance. Useful worked examples clarify legislation and help you translate theory into practice. Accuracy is guaranteed with expert commentary by Malcolm Gunn. Routine and complex topics are explored from multiple perspectives, ensuring you have a complete view of IHT's expansive landscape.

Tolley's inheritance tax

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Tolley's inheritance tax

著者

書誌事項

大学図書館所蔵 件 / 全9件

この図書・雑誌をさがす

注記

内容説明・目次

詳細情報

書き出し

大学図書館所蔵件 / 全9件