Paperback
Publication Date: 26/10/2017
Ray & McLaughlin's Practical Inheritance Tax Planning, 15th Edition is an essential guide to the IHT issues and planning opportunities that concern lawyers and accountants when advising clients on the most appropriate course of action. The practical commentary addresses the main planning points, potential pitfalls and possible solutions for IHT and estate planning. Fully updated to include important IHT developments in legislation, case law and HMRC practice, this invaluable resource covers: Commentary on changes to the deemed domicile provisions for IHT purposes, which were included in the Finance Bill published on 8 September 2017, Commentary on legislation in the Finance Bill published on 8 September 2017 which is intended to ensure that rights and interests in certain types of property are not excluded property to the extent that its value is attributable to a UK residential property interest, New Chapters on domicile and excluded property, which include commentary on the above changes to deemed domicile and excluded property, Business interests - a new section on family investment companies, Relevant case law including: Lidher v Revenue and Customs (joint bank accounts), Revenue and Customs v Representatives of Staveley (deceased) (omission to exercise a right), Hood v R&C (gifts with reservation: reversionary lease arrangements), Ross v Revenue and Customs (Business property relief: holiday lettings)
- ISBN:
- 9781526500731
- 9781526500731
- Category:
- Personal finance
- Format:
- Paperback
- Publication Date:
- 26-10-2017
- Language:
- English
- Publisher:
- Bloomsbury Publishing PLC
- Country of origin:
- United Kingdom
- Edition:
- 15th Edition
- Dimensions (mm):
- 234.01x156.01x43.18mm
- Weight:
- 1.15kg
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