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Inheritance Tax in Scotland 2017/18

Inheritance Tax in Scotland 2017/18

作者： Fiona McDonald; Bill Pagan
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781784519452
出版时间 December 2017
规格： Paperback
适应领域： Scotland ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥988.00

￥958.36 Save ￥29.64 (3%)

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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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