Tolley's Inheritance Tax
Tolley's Inheritance Tax
Golding, Jon
LexisNexis UK
09/2009
906
Mole
Inglês
9780754537113
0754537110
Contains information on IHT liabilities, tax mitigation and compliance. This work includes 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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Contains information on IHT liabilities, tax mitigation and compliance. This work includes 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"
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
