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Inheritance Tax in Scotland 2017/18

Inheritance Tax in Scotland 2017/18

  • Author:
  • Publisher: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781784519452
  • Previous Edition ISBN: 9781784511883
  • Published In: December 2017
  • Format: Paperback
  • Jurisdiction: Scotland ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 

Details

This essential guide to inheritance tax provides a clearly structured analysis of the major tax provisions together with the tips and planning techniques you will need to apply them successfully. This is the only text to take full account of the peculiarities of Inheritance Tax in a Scottish context.

Inheritance Tax in Scotland 2017/18 focuses on the day-to-day issues tax advisers frequently encounter in practice. Packed full of useful features including worked examples, diagrams, and common-sense know-how, tax advisers using this essential book will be directed to explanations and answers to key inheritance tax questions and scenarios.

Fully updated to the Finance Act 2017.

  1. Scots Law in the IHT context
  2. Lifetime transfers
  3. IHT on death
  4. Valuation of assets
  5. Gifts with reservation of benefit
  6. Compliance
  7. Trusts: interest in possession
  8. Trusts: non-interest in possession
  9. Exemptions and excluded property
  10. Reliefs
  11. Business property relief and agricultural property relief
  12. Lifetime planning
  13. Wills and estate planning
  14. The family home
  15. Pre-owned assets charge.

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