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TolleyLibrary Light Tolley's Inheritance Tax

TolleyLibrary Light Tolley's Inheritance Tax contains must-have coverage of IHT liabilities, tax mitigation and compliance.
Publisher: LNUK
In Stock
ISBN/ISSN: Z000050638090
Publisher: LNUK

Product description

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Accessible, accurate information on IHT. The updated edition of this esteemed 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.

Table of contents


1 Introduction and Basic Principles
2 Accounts and Returns
3 Administration and Collection
4 Agricultural Property
5 Anti-Avoidance
6 Business Property
7 Calculation of Tax
8 Capital Gains Tax
9 Chargeable Transfer
10 Charities
11 Close Companies
12 Connected Persons
13 Deeds of Variation and Disclaimers
14 Determinations and Appeals
15 Diplomatic Immunity
16 Domicile
17 Double Charges Reliefs
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 Inheritance Tax Planning
27 Interest in Possession
28 Interest on Tax
29 Land
30 Liability for Tax
31 Life Assurance Policies and Annuities
32 Lifetime Transfers
33 National Heritage
34 Partnerships
35 Payment of Tax
36 Penalties
37 Pension Schemes
38 Potentially Exempt Transfers
39 Quick Succession Relief
40 Rates of Tax
41 Settlements — General
42 Settlements with Interests in Possession
43 Settlements: Discretionary Trusts and other Trusts of Relevant Property
44 Settlements: Accumulation and Maintenance Trusts
45 Settlements: Interests held on Protective Trusts
46 Settlements: Trusts for Bereaved Minors and ‘Age 18–25 trusts’
47 Settlements: Trusts for Disabled Persons
48 Shares and Securities
49 Situs
50 Time Limits
51 Transfer of Value
52 Transfers on Death
53 Transfers Within Seven Years Before Death
54 Transitional Provisions
55 Trusts for Employees
56 Valuation
57 Woodlands
58 Tax Cases
59 Finance Act 2015 - summary of IHT provisions
60 Table of Statutes
61 Table of Statutory Instruments
62 Table of Cases
63 Index