PERHAPS A GIFT VOUCHER FOR MUM?: MOTHER'S DAY

Close Notification

Your cart does not contain any items

Core Tax Annual

Inheritance Tax 2012/13

Mark McLaughlin Iris Wunschmann-Lyall Chris Erwood

$95

Paperback

Not in-store but you can order this
How long will it take?

QTY:

English
Bloomsbury Professional
01 November 2012
This essential guide to inheritance tax provides a clearly structured analysis of the major inheritance tax provisions together with relevant tips, pitfalls and planning techniques needed to apply them successfully. Inheritance Tax 2012/13 guides you step-by-step through the complexities of this increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth, including lifetime transfers, gifts with reservation of benefit, settled property, and the various exemptions and reliefs including business and agricultural property relief. Whatever your level of expertise and experience, this book should be a valuable asset to your practice. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Inheritance Tax 2012/13

a convenient and accessible resource. As usual this edition is packed full of practical features including worked examples, precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered. Inheritance Tax 2012/13 covers: IHT on death; Gifts with reservation of benefit; Interest in possession trusts; Exemptions and excluded property; BPR and APR; Wills and estate planning; The family home; Lifetime transfers; Valuation of assets; Compliance; Relevant property trusts; Reliefs - general; Lifetime planning; Transferable nil rate band; Pre-owned assets.

By:   , ,
Imprint:   Bloomsbury Professional
Country of Publication:   United Kingdom
Dimensions:   Height: 234mm,  Width: 153mm, 
Weight:   368g
ISBN:   9781847669599
ISBN 10:   184766959X
Series:   Core Tax Annuals
Pages:   528
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active
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; Chapter 16 Pre-owned assets.

Mark McLaughlin is a consultant with his own practice, Mark McLaughlin Associates Ltd, which provides tax consultancy and support services to professional firms throughout the UK. He is a fellow of the CIOT and a member of the ATT and STEP. Iris W nschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner. Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP.

See Also