Tolley's Inheritance Tax 2015-16
Published on 16. September 2015
Book
Paperback/Softback
1120 pages
978-0-7545-5069-3 (ISBN)
Description
The updated edition of this esteemed Tolley's tax title contains must-have coverage of IHT liabilities, tax mitigation and compliance. Useful worked examples clarify legislation and help you translate theory into practice. Accuracy is guaranteed with expert commentary by Malcolm Gunn. Routine and complex topics are explored from multiple perspectives, ensuring you have a complete view of IHT's expansive landscape.
More details
Edition
New edition
Language
English
Place of publication
London
United Kingdom
Publishing group
LexisNexis UK
Target group
Professional and scholarly
Tax Practitioners and Students
Edition type
New edition
Dimensions
Height: 228 mm
Width: 150 mm
Weight
740 gr
ISBN-13
978-0-7545-5069-3 (9780754550693)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Malcolm Gunn
Tolley's Inheritance Tax 2016-17
Book
10/2016
Tolley
€193.38
Article exhausted; check for reprint
Previous edition
Malcolm Gunn
Tolley's Inheritance Tax 2014-15
Book
09/2014
Tolley
€178.50
Article exhausted; check for reprint
Content
1. Introduction and Basic Principles;
2. Accounts and Returns;
3. Accumulation and Maintenance Trusts;
4. Administration and Collection;
5. Agricultural Property;
6. Anti-Avoidance;
7. Business Property;
8. Calculation of Tax;
9. Capital Gains Tax;
10. Chargeable Transfer;
11. Charities;
12. Close Companies;
13. Connected Persons;
14. Deeds Varying Dispositions on Death;
15. Determinations and Appeals;
16. Diplomatic Immunity;
17. Domicile;
18. Double Taxation Relief;
19. Estate;
20. Excluded Property;
21. Exempt Transfers;
22. Gifts with Reservation;
23. HMRC Extra-Statutory Concessions;
24. HMRC Press Releases;
25. HMRC Statements of Practice;
26. Interest in Possession;
27. Interest on Tax;
28. Land;
29. Liability for Tax;
30. Life Assurance Policies and Annuities;
31. Lifetime Transfers;
32. Mutual Transfers;
33. National Heritage;
34. Partnerships;
35. Payment of Tax;
36. Penalties;
37. Pension Schemes;
38. Potentially Exempt Transfers;
39. Protective Trusts;
40. Quick Succession Relief;
41. Rates of Tax;
42. Settlements - General;
43. Settlements with Interests in Possession;
44. Settlements without Interests in Possession;
45. Shares and Securities;
46. Situs;
47. Time Limits;
48. Time of Disposition;
49. Transfer of Value;
50. Transfers on Death;
51. Transfers Within Seven Years Before Death;
52. Transitional Provisions;
53. Trusts for Disabled Persons;
54. Trusts for Employees;
55. Valuation;
56. Voidable Transfers;
57. Woodlands;
58. Working Case Study;
59. Case summaries;
60. IHT Newsletter and Tax Bulletin extracts;
61. Finance Act 2005 - Summary of IHT Provisions;
62. Table of Cases;
63. Table of Statutes (and Statutory Instruments);
64. Index
2. Accounts and Returns;
3. Accumulation and Maintenance Trusts;
4. Administration and Collection;
5. Agricultural Property;
6. Anti-Avoidance;
7. Business Property;
8. Calculation of Tax;
9. Capital Gains Tax;
10. Chargeable Transfer;
11. Charities;
12. Close Companies;
13. Connected Persons;
14. Deeds Varying Dispositions on Death;
15. Determinations and Appeals;
16. Diplomatic Immunity;
17. Domicile;
18. Double Taxation Relief;
19. Estate;
20. Excluded Property;
21. Exempt Transfers;
22. Gifts with Reservation;
23. HMRC Extra-Statutory Concessions;
24. HMRC Press Releases;
25. HMRC Statements of Practice;
26. Interest in Possession;
27. Interest on Tax;
28. Land;
29. Liability for Tax;
30. Life Assurance Policies and Annuities;
31. Lifetime Transfers;
32. Mutual Transfers;
33. National Heritage;
34. Partnerships;
35. Payment of Tax;
36. Penalties;
37. Pension Schemes;
38. Potentially Exempt Transfers;
39. Protective Trusts;
40. Quick Succession Relief;
41. Rates of Tax;
42. Settlements - General;
43. Settlements with Interests in Possession;
44. Settlements without Interests in Possession;
45. Shares and Securities;
46. Situs;
47. Time Limits;
48. Time of Disposition;
49. Transfer of Value;
50. Transfers on Death;
51. Transfers Within Seven Years Before Death;
52. Transitional Provisions;
53. Trusts for Disabled Persons;
54. Trusts for Employees;
55. Valuation;
56. Voidable Transfers;
57. Woodlands;
58. Working Case Study;
59. Case summaries;
60. IHT Newsletter and Tax Bulletin extracts;
61. Finance Act 2005 - Summary of IHT Provisions;
62. Table of Cases;
63. Table of Statutes (and Statutory Instruments);
64. Index