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Inheritance Tax 2022/23

Inheritance Tax 2022/23

作者： Mark McLaughlin; Chris Erwood; Iris Wunschmann-Lyall
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526523440
出版时间 August 2022
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,329.90

￥1,290.00 Save ￥39.90 (3%)

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Inheritance Tax 2022/23 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.

This authoritative guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library. The new edition is updated in line with recent case decisions, revised guidance from HMRC and the provisions of Finance Act 2022.
1. IHT on death
2. Gifts with reservation of benefit
3. Interest in possession trusts
4. Exemptions and excluded property
5. BPR and APR
6. Wills and estate planning
7. The family home
8. Lifetime transfers
9. Valuation of assets
10. Compliance
11. Relevant property trusts
12. Reliefs - general
13. Lifetime planning
14. Transferable nil rate band
15. Pre-owned assets.

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