Scotland

Inheritance Tax in Scotland 2017/18

Edited by Fiona McDonald · Bill Pagan
Bloomsbury Professional (formerly Tottel Publishing) December 2017

Specifications

ISBN-13
9781784519452
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
December 2017
Format
Paperback
Jurisdiction
Scotland ? Countri(es) for reference only
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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.

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.
Price on request

Need a quote? Place your order now and our team will contact you within one business day with pricing details. Click "Get a Quote" below to start the process.

Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
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