Inheritance Tax 2020/21 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 essential 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 ...
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Inheritance Tax 2020/21 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 essential 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. Updates for the 2020/21 edition include: - IHT simplification - The OTS reports on IHT simplification and the all-party parliamentary group (Inheritance & Intergenerational fairness) report on the reform of IHT - IHT relief - Finance Act 2020 provisions for IHT relief in respect of Kindertransport Fund and Windrush - Compensation Scheme payments - Excluded property etc - Finance Act 2020 changes on additions of offshore property to trusts and the domicile of the settlor - Settled property - Finance Act 2020 legislation to provide that transfers between trusts are subject to additional conditions for the purposes of excluded property status - HMRC view of 'deliberate' behaviour when considering penalties - Child Trust Funds (Amendment) Regulations 2020 and Individual Savings Account (Amendment) Regulations 2020 and their effects Case law including - Shelford & Ors v Revenue and Customs - Double trust/IOU schemes - Routier & Anor v Revenue and Customs - Gifts to charities - Banks v Revenue and Customs - Political donations - Scarle James Deceased, the Estate of v Scarle Marjorie Deceased, the Estate of - Survivorship - Land Tribunal's decision in Foster v Revenue and Customs - Land valuation - Margaret Vincent v HMRC - Right to occupy - Charnley & Hodgkinson Executors of Thomas Gill (deceased) v HMRC - 'Farming' by reference to others This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.
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Add this copy of Bloomsbury Professional Inheritance Tax 2020/21 to cart. $64.23, new condition, Sold by Devils In The Detail Ltd rated 4.0 out of 5 stars, ships from Oxford, OXFORDSHIRE, UNITED KINGDOM, published 2020 by Tottel Publishing.
Add this copy of Inheritance Tax 2020/21 to cart. $68.38, good condition, Sold by Anybook rated 5.0 out of 5 stars, ships from Lincoln, UNITED KINGDOM, published 2020 by Bloomsbury Professional.
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This is an ex-library book and may have the usual library/used-book markings inside. This book has soft covers. In good all round condition. Please note the Image in this listing is a stock photo and may not match the covers of the actual item, 1150grams, ISBN: 9781526514691.
Add this copy of Bloomsbury Professional Inheritance Tax 2020/21 (Core to cart. $73.22, very good condition, Sold by Books From California rated 4.0 out of 5 stars, ships from Simi Valley, CA, UNITED STATES, published 2020 by Bloomsbury Professional.
Add this copy of Bloomsbury Professional Inheritance Tax 2020/21 (Core to cart. $164.97, new condition, Sold by Media Smart rated 4.0 out of 5 stars, ships from Hawthorne, CA, UNITED STATES, published 2020 by Tottel Publishing.
