Inheritance Tax in Scotland 2014/15

Scotland

Inheritance Tax in Scotland 2014/15

Edited by Fiona McDonald · Bill Pagan
Bloomsbury Professional (formerly Tottel Publishing) October 2014

Specifications

ISBN-13
9781780434681
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
October 2014
Format
Paperback , 608 pages
Jurisdiction
Scotland ? Countri(es) for reference only

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 2014/15 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 2014 

Table of Contents

  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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