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Inheritance Tax in Scotland 2016/17

By Fiona McDonald
Bloomsbury Professional (formerly Tottel Publishing) January 2017

Specifications

ISBN-13
9781784511883
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
January 2017
Format
Paperback
Jurisdiction
U.K. ? 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 2016/17 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 2016.

Table of Contents

Overview of Scottish Issues for Inheritance Tax
Chapter 1: Inheritance tax: introduction
Chapter 2: Lifetime transfers
Chapter 3: IHT on death
Chapter 4: Valuation of assets
Chapter 5: Gifts with reservation of benefit
Chapter 6: Compliance
Chapter 7: Trusts: interest in possession
Chapter 8: Relevant property trusts
Chapter 9: Exemptions and excluded property
Chapter 10: Reliefs – General
Chapter 11: Business property relief and agricultural property relief
Chapter 12: Lifetime planning
Chapter 13: Wills and estate planning
Chapter 14: Transferable nil rate bands
Chapter 15: The family home and the residence nil rate band
Chapter 16: Pre-owned assets
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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