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Inheritance Tax Planning Handbook

Inheritance Tax Planning Handbook

  • 作者:
  • 出版商: Law Society Publishing
  • ISBN: 9781784461478
  • 出版时间 December 2020
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥1,104.38

¥1,071.25 Save ¥33.13 (3%)

发货时间:大约 4 weeks
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  • 描述 
  • 大纲 
  • 详细

    The laws affecting the inheritance tax on wills, trusts and estates are complex and full of pitfalls for the unwary. The Inheritance Tax Planning Handbook provides a comprehensive overview of the planning opportunities available to mitigate the inheritance tax that estates and trusts must pay. It provides a handy reference to the exemptions, reliefs and allowances that are available, explores the variety of different trust regimes as well as the complex rules of nil rate bands and the planning issues around residence nil rate bands. Special circumstances are also explored, including agricultural and business property relief, financial planning and IHT, entrepreneurs’ relief and heritage property relief.

    This book offers an accessible, cost-effective guide that can be used to steer clients through the complex inheritance tax regime affecting estates and trusts and is indispensable reading for all private client practitioners.

  • 1. Inheritance Tax Principles
    2. Exemptions, reliefs and allowances
    3. Further Nil Rate Bands (NRBs)
    4. IHT Planning anti-avoidance
    5. Forms of Trust for IHT purposes
    6. Aggregable Trusts
    7. Relevant Property Trust (RPT) Regime
    8. Compliance
    9. Probate
    10. Practical Trust Compliance and Administration
    11. Introduction to Variations: Changes within two years of date of death
    12. Planning with Lifetime Gifts
    13. Spouses/Civil Partners: Will planning with trusts
    14. Planning within two years of death
    15. Reliefs for Agricultural and Business Property (APR & BPR)
    16. The Residence Nil Rate Band (RNRB)
    17. Residence Nil Rate Band (RNRB) Planning
    18. Estate Planning from lawyer/tax perspective
    19. Estate Planning – planner’s perspective
    20. Business Planning with wills and cross-options
    21. Businesses and Lifetime Planning
    22. Alternative Structuring Vehicles
    23. Grossing up etc. on death
    24. Introduction to Business Asset Disposal Relief (formerly Entrepreneurs Relief)
    25. Stamp Duty Land Tax (SDLT) issues in Estate Planning
    26. Tax planning and mental incapacity
    27. Domicile and Deemed Domicile
    28. Excluded Property and Double Taxation

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