Tolley's Inheritance Tax 2011-12
- Availability:
- Available
- Product Id:
- ukprod9780754540472IHT6
- Product Code:
- IHT6
- ISBN/ISSN:
- 9780754540472
- Publication Date:
- 30/09/2011
- Format:
- Price:
- £109.95
Charities will benefit from the latest changes to the inheritance tax.
Beginning April 2012, those who leave ten percent of what they have inherited to charity will benefit of a reduction in tax: a decrease from 40 percent to 36 percent.
This is expected to cost the Government £25 million in the tax year ending 2013, £75 million in following year and £125 million in the year after.A new scheme would allow Gift Aid to be claimed on small donations without the need for filling in forms, up to a limit of £5,000 per charity per year.
All about this and more guidance is being offered in the new Tolley’s Inheritance Tax 2011-2012, a guide and vital point of reference for accessible, accurate information on IHT liabilities, tax mitigation and compliance.
What’s new to Tolley’s Inheritance Tax 2011-2012:
The new author, Malcolm Gunn has also updated this year’s title with:
Coverage of Finance Act 2011 reforms to inheritance and pensions
The latest cases affecting inheritance issues
The latest versions of HMRC forms for inheritance matters
Tolley's Inheritance Tax is a practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points.
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
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Geoffrey H Walker, Digital Technology International
Tolley's Inheritance Tax Planning 2011-12 (Part of the Tolley's Tax Planning Series)
Tolley's Income Tax 2011-12 Main Annual
Tolley's Inheritance Tax 2011-12 & Tax Tutor: Inheritance Tax
Tolley's Orange Tax Handbook 2011-12
Tolley's Yellow Tax Handbook 2011-12
